We divide 40463214 by 978
We want to figure out the number of times 40463214 can be divided by 978.

Let's proceed to step 1:
978 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 978

Let's proceed to step 2:
978 can be fit into 40 0 times, resulting in a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Grab the next digit (4) from the dividend, add it to 40, then carry on: 404 / 978

Going ahead to step 3:
When dividing 404 by 978, we get 0 with a remainder of 404.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 404 to get 404.
Grab the next digit (6) from the dividend, add it to 404, then carry on: 4046 / 978

Step 4:
When dividing 4046 by 978, we get 4 with a remainder of 134.
The next digit of our result is 4. 
Result so far: 4.0
Subtracting 3912 from 4046 leaves us with 134.
Append the next digit (3) from the dividend to 134 and continue with: 1343 / 978

On to step 5:
978 goes into 1343 1 times with a remainder of 365.
Use 1 as the next digit of our solution. 
Result so far: 41.0
If we subtract 978 from 1343, we get 365.
Grab the next digit (2) from the dividend, add it to 365, then carry on: 3652 / 978

Step 6:
3652 divided by 978 is 3 with a remainder of 718.
Write down 3 as next digit of the result. 
Result so far: 413.0
If we take 2934 away from 3652, we end up with 718.
Take the next digit (1) from the dividend and append it to 718, then repeat: 7181 / 978

Step 7:
If we divide 7181 by 978, we get 7 and a remainder of 335.
Use 7 as the next digit of our solution. 
Result so far: 4137.0
Subtract 6846 from 7181 to get 335.
Take the next digit (4) from the dividend and append it to 335, then repeat: 3354 / 978

Going ahead to step 8:
The number 978 fits into 3354 3 times, leaving a remainder of 420.
The next digit of our result is 3. 
Result so far: 41373.0
Subtract 2934 from 3354 to get 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

On to step 9:
4200 divided by 978 is 4 with a remainder of 288.
Record the quotient 4 as the next digit in the result. 
Result so far: 41373.4
If we subtract 3912 from 4200, we get 288.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

Step 10:
If we divide 2880 by 978, we get 2 and a remainder of 924.
Write down 2 as next digit of the result. 
Result so far: 41373.42
If we take 1956 away from 2880, we end up with 924.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9240, and continue the process.

Advancing to step 11:
978 goes into 9240 9 times with a remainder of 438.
Use 9 as the next digit of our solution. 
Result so far: 41373.429
Subtract 8802 from 9240 to get 438.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4380, and continue the process.

Going ahead to step 12:
If we divide 4380 by 978, we get 4 and a remainder of 468.
Record the quotient 4 as the next digit in the result. 
Result so far: 41373.4294
The remainder is 468 after subtracting 3912 from 4380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4680, and continue the process.

Moving on to step 13:
4680 divided by 978 is 4 with a remainder of 768.
Record the quotient 4 as the next digit in the result. 
Result so far: 41373.42944
Deduct 3912 from 4680 and we're left with 768.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7680, and continue the process.

The final outcome is 41373.42944, with a leftover of 0.000768.