Let's divide 40227791 by 823
We're looking to find how many times 823 goes into 40227791.

Advancing to step 1:
The number 823 fits into 4 0 times, leaving 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 / 823

On to step 2:
If we divide 40 by 823, we get 0 and 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.
Fetch the next digit (2) from the dividend, attach it to 40 and continue: 402 / 823

Advancing to step 3:
When dividing 402 by 823, we get 0 with a remainder of 402.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 402 to get 402.
Take the next digit (2) from the dividend and append it to 402, then repeat: 4022 / 823

Moving on to step 4:
When dividing 4022 by 823, we get 4 with a remainder of 730.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 3292 from 4022 and we're left with 730.
Append the next digit (7) from the dividend to 730 and continue with: 7307 / 823

Moving on to step 5:
If we divide 7307 by 823, we get 8 and a remainder of 723.
Use 8 as the next digit of our solution. 
Result so far: 48.0
The remainder is 723 after subtracting 6584 from 7307.
Bring next digit (7) of the dividend behind the 723 and repeat the process: 7237 / 823

Advancing to step 6:
When dividing 7237 by 823, we get 8 with a remainder of 653.
The next digit of our result is 8. 
Result so far: 488.0
If we subtract 6584 from 7237, we get 653.
Take the next digit (9) from the dividend and append it to 653, then repeat: 6539 / 823

On to step 7:
6539 divided by 823 is 7 with a remainder of 778.
Record the quotient 7 as the next digit in the result. 
Result so far: 4887.0
The remainder is 778 after subtracting 5761 from 6539.
Append the next digit (1) from the dividend to 778 and continue with: 7781 / 823

Going ahead to step 8:
The number 823 fits into 7781 9 times, leaving a remainder of 374.
The next digit of our result is 9. 
Result so far: 48879.0
If we take 7407 away from 7781, we end up with 374.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

Step 9:
823 goes into 3740 4 times with a remainder of 448.
Put 4 as the next digit of the answer. 
Result so far: 48879.4
Deduct 3292 from 3740 and we're left with 448.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4480, and continue the process.

On to step 10:
823 can be fit into 4480 5 times, resulting in a remainder of 365.
The next digit of our result is 5. 
Result so far: 48879.45
The remainder is 365 after subtracting 4115 from 4480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3650, and continue the process.

Step 11:
If we divide 3650 by 823, we get 4 and a remainder of 358.
Put 4 as the next digit of the answer. 
Result so far: 48879.454
If we subtract 3292 from 3650, we get 358.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3580, and continue the process.

Going ahead to step 12:
823 goes into 3580 4 times with a remainder of 288.
The next digit of our result is 4. 
Result so far: 48879.4544
Deduct 3292 from 3580 and we're left with 288.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

The final outcome is 48879.4544, with a leftover of 0.00288.