We're dividing 40860866 by 813 
We want to figure out the number of times 40860866 can be divided by 813.

Step 1:
4 divided by 813 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 813

Step 2:
813 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Include the next digit (8) from the dividend after 40, then repeat: 408 / 813

Advancing to step 3:
When dividing 408 by 813, we get 0 with a remainder of 408.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 408, we end up with 408.
Bring next digit (6) of the dividend behind the 408 and repeat the process: 4086 / 813

Advancing to step 4:
4086 divided by 813 is 5 with a remainder of 21.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Deduct 4065 from 4086 and we're left with 21.
Bring next digit (0) of the dividend behind the 21 and repeat the process: 210 / 813

On to step 5:
813 can be fit into 210 0 times, resulting in a remainder of 210.
The number 0 becomes the next digit in our result. 
Result so far: 50.0
If we take 0 away from 210, we end up with 210.
Include the next digit (8) from the dividend after 210, then repeat: 2108 / 813

Going ahead to step 6:
2108 divided by 813 is 2 with a remainder of 482.
The next digit of our result is 2. 
Result so far: 502.0
If we subtract 1626 from 2108, we get 482.
Grab the next digit (6) from the dividend, add it to 482, then carry on: 4826 / 813

Let's proceed to step 7:
If we divide 4826 by 813, we get 5 and a remainder of 761.
Write down 5 as next digit of the result. 
Result so far: 5025.0
The remainder is 761 after subtracting 4065 from 4826.
Bring next digit (6) of the dividend behind the 761 and repeat the process: 7616 / 813

On to step 8:
If we divide 7616 by 813, we get 9 and a remainder of 299.
Put 9 as the next digit of the answer. 
Result so far: 50259.0
The remainder is 299 after subtracting 7317 from 7616.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2990, and continue the process.

Step 9:
2990 divided by 813 is 3 with a remainder of 551.
Use 3 as the next digit of our solution. 
Result so far: 50259.3
The remainder is 551 after subtracting 2439 from 2990.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5510, and continue the process.

On to step 10:
If we divide 5510 by 813, we get 6 and a remainder of 632.
Put 6 as the next digit of the answer. 
Result so far: 50259.36
The remainder is 632 after subtracting 4878 from 5510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6320, and continue the process.

Let's proceed to step 11:
813 can be fit into 6320 7 times, resulting in a remainder of 629.
The next digit of our result is 7. 
Result so far: 50259.367
Subtracting 5691 from 6320 leaves us with 629.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6290, and continue the process.

Let's proceed to step 12:
813 goes into 6290 7 times with a remainder of 599.
Put 7 as the next digit of the answer. 
Result so far: 50259.3677
If we subtract 5691 from 6290, we get 599.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5990, and continue the process.

The final result is 50259.3677 with a remainder of 0.00599.