Let's divide 40707426 by 964
Our goal is to divide 40707426 by 964.

Moving on to step 1:
If we divide 4 by 964, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 964

Advancing to step 2:
964 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Append the next digit (7) from the dividend to 40 and continue with: 407 / 964

Moving on to step 3:
964 goes into 407 0 times with a remainder of 407.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 407 to get 407.
Include the next digit (0) from the dividend after 407, then repeat: 4070 / 964

Let's proceed to step 4:
The number 964 fits into 4070 4 times, leaving a remainder of 214.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtracting 3856 from 4070 leaves us with 214.
Bring next digit (7) of the dividend behind the 214 and repeat the process: 2147 / 964

Advancing to step 5:
2147 divided by 964 is 2 with a remainder of 219.
Use 2 as the next digit of our solution. 
Result so far: 42.0
Subtracting 1928 from 2147 leaves us with 219.
Grab the next digit (4) from the dividend, add it to 219, then carry on: 2194 / 964

Going ahead to step 6:
964 goes into 2194 2 times with a remainder of 266.
Use 2 as the next digit of our solution. 
Result so far: 422.0
The remainder is 266 after subtracting 1928 from 2194.
Take the next digit (2) from the dividend and append it to 266, then repeat: 2662 / 964

Moving on to step 7:
964 goes into 2662 2 times with a remainder of 734.
Write down 2 as next digit of the result. 
Result so far: 4222.0
If we subtract 1928 from 2662, we get 734.
Take the next digit (6) from the dividend and append it to 734, then repeat: 7346 / 964

Let's proceed to step 8:
If we divide 7346 by 964, we get 7 and a remainder of 598.
Use 7 as the next digit of our solution. 
Result so far: 42227.0
The remainder is 598 after subtracting 6748 from 7346.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5980, and continue the process.

Advancing to step 9:
When dividing 5980 by 964, we get 6 with a remainder of 196.
Write down 6 as next digit of the result. 
Result so far: 42227.6
Subtracting 5784 from 5980 leaves us with 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Advancing to step 10:
1960 divided by 964 is 2 with a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 42227.62
The remainder is 32 after subtracting 1928 from 1960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 11:
320 divided by 964 is 0 with a remainder of 320.
The number 0 becomes the next digit in our result. 
Result so far: 42227.62
If we take 0 away from 320, we end up with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Let's proceed to step 12:
If we divide 3200 by 964, we get 3 and a remainder of 308.
Use 3 as the next digit of our solution. 
Result so far: 42227.6203
If we take 2892 away from 3200, we end up with 308.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

Advancing to step 13:
If we divide 3080 by 964, we get 3 and a remainder of 188.
Put 3 as the next digit of the answer. 
Result so far: 42227.62033
Deduct 2892 from 3080 and we're left with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

After the division, we end up with 42227.62033 and a remainder of 0.000188.