We look at the division of 40473389 by 234 
We want to divide 40473389 by 234.

Step 1:
If we divide 4 by 234, we get 0 and 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 / 234

On to step 2:
The number 234 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Include the next digit (4) from the dividend after 40, then repeat: 404 / 234

Going ahead to step 3:
The number 234 fits into 404 1 times, leaving a remainder of 170.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 234 from 404 and we're left with 170.
Append the next digit (7) from the dividend to 170 and continue with: 1707 / 234

Advancing to step 4:
1707 divided by 234 is 7 with a remainder of 69.
Use 7 as the next digit of our solution. 
Result so far: 17.0
If we take 1638 away from 1707, we end up with 69.
Grab the next digit (3) from the dividend, add it to 69, then carry on: 693 / 234

Let's proceed to step 5:
When dividing 693 by 234, we get 2 with a remainder of 225.
Record the quotient 2 as the next digit in the result. 
Result so far: 172.0
If we subtract 468 from 693, we get 225.
Fetch the next digit (3) from the dividend, attach it to 225 and continue: 2253 / 234

On to step 6:
2253 divided by 234 is 9 with a remainder of 147.
The number 9 becomes the next digit in our result. 
Result so far: 1729.0
If we take 2106 away from 2253, we end up with 147.
Include the next digit (8) from the dividend after 147, then repeat: 1478 / 234

Let's proceed to step 7:
1478 divided by 234 is 6 with a remainder of 74.
The number 6 becomes the next digit in our result. 
Result so far: 17296.0
Subtract 1404 from 1478 to get 74.
Bring next digit (9) of the dividend behind the 74 and repeat the process: 749 / 234

Let's proceed to step 8:
If we divide 749 by 234, we get 3 and a remainder of 47.
Use 3 as the next digit of our solution. 
Result so far: 172963.0
If we take 702 away from 749, we end up with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 9:
470 divided by 234 is 2 with a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 172963.2
The remainder is 2 after subtracting 468 from 470.
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 10:
234 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 172963.2
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.

Moving on to step 11:
If we divide 200 by 234, we get 0 and a remainder of 200.
Record the quotient 0 as the next digit in the result. 
Result so far: 172963.2
The remainder is 200 after subtracting 0 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Our division results in 172963.2 with a remaining 0.02.