We look at the division of 400600 by 47 
We want to figure out the number of times 400600 can be divided by 47.

On to step 1:
47 goes into 4 0 times 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.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 47

Going ahead to step 2:
47 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Include the next digit (0) from the dividend after 40, then repeat: 400 / 47

Let's proceed to step 3:
The number 47 fits into 400 8 times, leaving a remainder of 24.
The next digit of our result is 8. 
Result so far: 8.0
Deduct 376 from 400 and we're left with 24.
Append the next digit (6) from the dividend to 24 and continue with: 246 / 47

Step 4:
The number 47 fits into 246 5 times, leaving a remainder of 11.
Put 5 as the next digit of the answer. 
Result so far: 85.0
Subtracting 235 from 246 leaves us with 11.
Grab the next digit (0) from the dividend, add it to 11, then carry on: 110 / 47

Moving on to step 5:
The number 47 fits into 110 2 times, leaving a remainder of 16.
The next digit of our result is 2. 
Result so far: 852.0
Subtract 94 from 110 to get 16.
Append the next digit (0) from the dividend to 16 and continue with: 160 / 47

On to step 6:
160 divided by 47 is 3 with a remainder of 19.
The next digit of our result is 3. 
Result so far: 8523.0
If we take 141 away from 160, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 7:
When dividing 190 by 47, we get 4 with a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 8523.4
Subtracting 188 from 190 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 8:
47 can be fit into 20 0 times, resulting in a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 8523.4
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
If we divide 200 by 47, we get 4 and a remainder of 12.
Put 4 as the next digit of the answer. 
Result so far: 8523.404
Subtract 188 from 200 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 10:
120 divided by 47 is 2 with a remainder of 26.
The next digit of our result is 2. 
Result so far: 8523.4042
If we subtract 94 from 120, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 11:
When dividing 260 by 47, we get 5 with a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 8523.40425
If we take 235 away from 260, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 12:
47 can be fit into 250 5 times, resulting in a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 8523.404255
The remainder is 15 after subtracting 235 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Our division results in 8523.404255 with a remaining 1.5e-06.