We're dividing 40372085 by 861 
We're looking to find how many times 861 goes into 40372085.

Let's proceed to step 1:
4 divided by 861 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 861

Step 2:
When dividing 40 by 861, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Take the next digit (3) from the dividend and append it to 40, then repeat: 403 / 861

Going ahead to step 3:
861 can be fit into 403 0 times, resulting in a remainder of 403.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 403 and we're left with 403.
Grab the next digit (7) from the dividend, add it to 403, then carry on: 4037 / 861

Step 4:
861 goes into 4037 4 times with a remainder of 593.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtracting 3444 from 4037 leaves us with 593.
Include the next digit (2) from the dividend after 593, then repeat: 5932 / 861

Step 5:
If we divide 5932 by 861, we get 6 and a remainder of 766.
Use 6 as the next digit of our solution. 
Result so far: 46.0
Deduct 5166 from 5932 and we're left with 766.
Bring next digit (0) of the dividend behind the 766 and repeat the process: 7660 / 861

Let's proceed to step 6:
The number 861 fits into 7660 8 times, leaving a remainder of 772.
The number 8 becomes the next digit in our result. 
Result so far: 468.0
The remainder is 772 after subtracting 6888 from 7660.
Take the next digit (8) from the dividend and append it to 772, then repeat: 7728 / 861

Going ahead to step 7:
861 can be fit into 7728 8 times, resulting in a remainder of 840.
Use 8 as the next digit of our solution. 
Result so far: 4688.0
If we subtract 6888 from 7728, we get 840.
Append the next digit (5) from the dividend to 840 and continue with: 8405 / 861

Step 8:
8405 divided by 861 is 9 with a remainder of 656.
Write down 9 as next digit of the result. 
Result so far: 46889.0
Subtract 7749 from 8405 to get 656.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6560, and continue the process.

Going ahead to step 9:
The number 861 fits into 6560 7 times, leaving a remainder of 533.
Write down 7 as next digit of the result. 
Result so far: 46889.7
Subtract 6027 from 6560 to get 533.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5330, and continue the process.

Advancing to step 10:
The number 861 fits into 5330 6 times, leaving a remainder of 164.
The next digit of our result is 6. 
Result so far: 46889.76
If we take 5166 away from 5330, we end up with 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Moving on to step 11:
When dividing 1640 by 861, we get 1 with a remainder of 779.
Write down 1 as next digit of the result. 
Result so far: 46889.761
The remainder is 779 after subtracting 861 from 1640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7790, and continue the process.

Going ahead to step 12:
7790 divided by 861 is 9 with a remainder of 41.
Write down 9 as next digit of the result. 
Result so far: 46889.7619
Subtract 7749 from 7790 to get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

On to step 13:
If we divide 410 by 861, we get 0 and a remainder of 410.
Record the quotient 0 as the next digit in the result. 
Result so far: 46889.7619
Subtracting 0 from 410 leaves us with 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

Going ahead to step 14:
When dividing 4100 by 861, we get 4 with a remainder of 656.
The number 4 becomes the next digit in our result. 
Result so far: 46889.761904
If we subtract 3444 from 4100, we get 656.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6560, and continue the process.

Let's proceed to step 15:
When dividing 6560 by 861, we get 7 with a remainder of 533.
Put 7 as the next digit of the answer. 
Result so far: 46889.7619047
The remainder is 533 after subtracting 6027 from 6560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5330, and continue the process.

Let's proceed to step 16:
The number 861 fits into 5330 6 times, leaving a remainder of 164.
The next digit of our result is 6. 
Result so far: 46889.76190476
If we take 5166 away from 5330, we end up with 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

The final result is 46889.76190476 with a remainder of 1.64e-07.