40650234 divided by 417 
We want to figure out the number of times 40650234 can be divided by 417.

On to step 1:
When dividing 4 by 417, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 417

Going ahead to step 2:
If we divide 40 by 417, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Append the next digit (6) from the dividend to 40 and continue with: 406 / 417

Let's proceed to step 3:
406 divided by 417 is 0 with a remainder of 406.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 406 leaves us with 406.
Fetch the next digit (5) from the dividend, attach it to 406 and continue: 4065 / 417

Let's proceed to step 4:
417 can be fit into 4065 9 times, resulting in a remainder of 312.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Deduct 3753 from 4065 and we're left with 312.
Append the next digit (0) from the dividend to 312 and continue with: 3120 / 417

Going ahead to step 5:
3120 divided by 417 is 7 with a remainder of 201.
The number 7 becomes the next digit in our result. 
Result so far: 97.0
If we subtract 2919 from 3120, we get 201.
Grab the next digit (2) from the dividend, add it to 201, then carry on: 2012 / 417

On to step 6:
The number 417 fits into 2012 4 times, leaving a remainder of 344.
The next digit of our result is 4. 
Result so far: 974.0
Subtracting 1668 from 2012 leaves us with 344.
Grab the next digit (3) from the dividend, add it to 344, then carry on: 3443 / 417

Let's proceed to step 7:
417 goes into 3443 8 times with a remainder of 107.
The number 8 becomes the next digit in our result. 
Result so far: 9748.0
The remainder is 107 after subtracting 3336 from 3443.
Fetch the next digit (4) from the dividend, attach it to 107 and continue: 1074 / 417

On to step 8:
If we divide 1074 by 417, we get 2 and a remainder of 240.
Record the quotient 2 as the next digit in the result. 
Result so far: 97482.0
The remainder is 240 after subtracting 834 from 1074.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Moving on to step 9:
When dividing 2400 by 417, we get 5 with a remainder of 315.
Use 5 as the next digit of our solution. 
Result so far: 97482.5
Subtracting 2085 from 2400 leaves us with 315.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3150, and continue the process.

Moving on to step 10:
417 can be fit into 3150 7 times, resulting in a remainder of 231.
Put 7 as the next digit of the answer. 
Result so far: 97482.57
Subtract 2919 from 3150 to get 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2310, and continue the process.

Going ahead to step 11:
417 goes into 2310 5 times with a remainder of 225.
Use 5 as the next digit of our solution. 
Result so far: 97482.575
Subtracting 2085 from 2310 leaves us with 225.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Step 12:
When dividing 2250 by 417, we get 5 with a remainder of 165.
Put 5 as the next digit of the answer. 
Result so far: 97482.5755
The remainder is 165 after subtracting 2085 from 2250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

The final result is 97482.5755 with a remainder of 0.00165.