40761832 ÷ 426 
Our goal is to divide 40761832 by 426.

Step 1:
If we divide 4 by 426, 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.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 426

Going ahead to step 2:
426 goes into 40 0 times with 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.
Take the next digit (7) from the dividend and append it to 40, then repeat: 407 / 426

Going ahead to step 3:
If we divide 407 by 426, we get 0 and a remainder of 407.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 407 to get 407.
Bring next digit (6) of the dividend behind the 407 and repeat the process: 4076 / 426

Going ahead to step 4:
426 goes into 4076 9 times with a remainder of 242.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Deduct 3834 from 4076 and we're left with 242.
Bring next digit (1) of the dividend behind the 242 and repeat the process: 2421 / 426

Step 5:
The number 426 fits into 2421 5 times, leaving a remainder of 291.
Record the quotient 5 as the next digit in the result. 
Result so far: 95.0
Deduct 2130 from 2421 and we're left with 291.
Fetch the next digit (8) from the dividend, attach it to 291 and continue: 2918 / 426

Step 6:
426 goes into 2918 6 times with a remainder of 362.
Write down 6 as next digit of the result. 
Result so far: 956.0
If we subtract 2556 from 2918, we get 362.
Fetch the next digit (3) from the dividend, attach it to 362 and continue: 3623 / 426

Step 7:
When dividing 3623 by 426, we get 8 with a remainder of 215.
The next digit of our result is 8. 
Result so far: 9568.0
If we take 3408 away from 3623, we end up with 215.
Append the next digit (2) from the dividend to 215 and continue with: 2152 / 426

Advancing to step 8:
When dividing 2152 by 426, we get 5 with a remainder of 22.
Put 5 as the next digit of the answer. 
Result so far: 95685.0
Subtracting 2130 from 2152 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 9:
426 can be fit into 220 0 times, resulting in a remainder of 220.
Write down 0 as next digit of the result. 
Result so far: 95685.0
If we subtract 0 from 220, we get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Advancing to step 10:
426 can be fit into 2200 5 times, resulting in a remainder of 70.
Put 5 as the next digit of the answer. 
Result so far: 95685.05
The remainder is 70 after subtracting 2130 from 2200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 11:
The number 426 fits into 700 1 times, leaving a remainder of 274.
The number 1 becomes the next digit in our result. 
Result so far: 95685.051
Subtracting 426 from 700 leaves us with 274.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2740, and continue the process.

Advancing to step 12:
426 can be fit into 2740 6 times, resulting in a remainder of 184.
Record the quotient 6 as the next digit in the result. 
Result so far: 95685.0516
If we take 2556 away from 2740, we end up with 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Let's proceed to step 13:
426 goes into 1840 4 times with a remainder of 136.
The number 4 becomes the next digit in our result. 
Result so far: 95685.05164
If we subtract 1704 from 1840, we get 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Let's proceed to step 14:
When dividing 1360 by 426, we get 3 with a remainder of 82.
Use 3 as the next digit of our solution. 
Result so far: 95685.051643
Subtracting 1278 from 1360 leaves us with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Advancing to step 15:
The number 426 fits into 820 1 times, leaving a remainder of 394.
Record the quotient 1 as the next digit in the result. 
Result so far: 95685.0516431
If we take 426 away from 820, we end up with 394.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3940, and continue the process.

Moving on to step 16:
426 goes into 3940 9 times with a remainder of 106.
Write down 9 as next digit of the result. 
Result so far: 95685.05164319
The remainder is 106 after subtracting 3834 from 3940.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

The final result is 95685.05164319 with a remainder of 1.06e-07.