We look at the division of 40771070 by 860 
We want to divide 40771070 by 860.

Going ahead to step 1:
4 divided by 860 is 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 860

Advancing to step 2:
When dividing 40 by 860, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Fetch the next digit (7) from the dividend, attach it to 40 and continue: 407 / 860

Step 3:
When dividing 407 by 860, we get 0 with a remainder of 407.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 407 leaves us with 407.
Bring next digit (7) of the dividend behind the 407 and repeat the process: 4077 / 860

Advancing to step 4:
4077 divided by 860 is 4 with a remainder of 637.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 3440 from 4077 and we're left with 637.
Bring next digit (1) of the dividend behind the 637 and repeat the process: 6371 / 860

Advancing to step 5:
If we divide 6371 by 860, we get 7 and a remainder of 351.
Put 7 as the next digit of the answer. 
Result so far: 47.0
Subtracting 6020 from 6371 leaves us with 351.
Bring next digit (0) of the dividend behind the 351 and repeat the process: 3510 / 860

Moving on to step 6:
When dividing 3510 by 860, we get 4 with a remainder of 70.
Record the quotient 4 as the next digit in the result. 
Result so far: 474.0
Subtract 3440 from 3510 to get 70.
Take the next digit (7) from the dividend and append it to 70, then repeat: 707 / 860

Advancing to step 7:
707 divided by 860 is 0 with a remainder of 707.
Write down 0 as next digit of the result. 
Result so far: 4740.0
The remainder is 707 after subtracting 0 from 707.
Append the next digit (0) from the dividend to 707 and continue with: 7070 / 860

On to step 8:
860 goes into 7070 8 times with a remainder of 190.
Write down 8 as next digit of the result. 
Result so far: 47408.0
If we take 6880 away from 7070, we end up with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

On to step 9:
When dividing 1900 by 860, we get 2 with a remainder of 180.
Use 2 as the next digit of our solution. 
Result so far: 47408.2
Subtract 1720 from 1900 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Advancing to step 10:
860 can be fit into 1800 2 times, resulting in a remainder of 80.
Record the quotient 2 as the next digit in the result. 
Result so far: 47408.22
Subtracting 1720 from 1800 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

After the division, we end up with 47408.22 and a remainder of 0.08.