40554994 divided by 946 
We want to figure out the number of times 40554994 can be divided by 946.

Advancing to step 1:
The number 946 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 946

Moving on to step 2:
40 divided by 946 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Take the next digit (5) from the dividend and append it to 40, then repeat: 405 / 946

Going ahead to step 3:
The number 946 fits into 405 0 times, leaving a remainder of 405.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 405, we end up with 405.
Take the next digit (5) from the dividend and append it to 405, then repeat: 4055 / 946

Step 4:
If we divide 4055 by 946, we get 4 and a remainder of 271.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtracting 3784 from 4055 leaves us with 271.
Append the next digit (4) from the dividend to 271 and continue with: 2714 / 946

Step 5:
When dividing 2714 by 946, we get 2 with a remainder of 822.
Use 2 as the next digit of our solution. 
Result so far: 42.0
If we take 1892 away from 2714, we end up with 822.
Grab the next digit (9) from the dividend, add it to 822, then carry on: 8229 / 946

Advancing to step 6:
946 can be fit into 8229 8 times, resulting in a remainder of 661.
The number 8 becomes the next digit in our result. 
Result so far: 428.0
The remainder is 661 after subtracting 7568 from 8229.
Grab the next digit (9) from the dividend, add it to 661, then carry on: 6619 / 946

Let's proceed to step 7:
If we divide 6619 by 946, we get 6 and a remainder of 943.
Record the quotient 6 as the next digit in the result. 
Result so far: 4286.0
Deduct 5676 from 6619 and we're left with 943.
Fetch the next digit (4) from the dividend, attach it to 943 and continue: 9434 / 946

Step 8:
946 can be fit into 9434 9 times, resulting in a remainder of 920.
Use 9 as the next digit of our solution. 
Result so far: 42869.0
If we subtract 8514 from 9434, we get 920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9200, and continue the process.

Let's proceed to step 9:
When dividing 9200 by 946, we get 9 with a remainder of 686.
Use 9 as the next digit of our solution. 
Result so far: 42869.9
The remainder is 686 after subtracting 8514 from 9200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6860, and continue the process.

On to step 10:
When dividing 6860 by 946, we get 7 with a remainder of 238.
Record the quotient 7 as the next digit in the result. 
Result so far: 42869.97
If we subtract 6622 from 6860, we get 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

On to step 11:
The number 946 fits into 2380 2 times, leaving a remainder of 488.
The next digit of our result is 2. 
Result so far: 42869.972
If we take 1892 away from 2380, we end up with 488.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4880, and continue the process.

Moving on to step 12:
The number 946 fits into 4880 5 times, leaving a remainder of 150.
The next digit of our result is 5. 
Result so far: 42869.9725
Deduct 4730 from 4880 and we're left with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

On to step 13:
946 can be fit into 1500 1 times, resulting in a remainder of 554.
Use 1 as the next digit of our solution. 
Result so far: 42869.97251
Subtract 946 from 1500 to get 554.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5540, and continue the process.

Advancing to step 14:
946 can be fit into 5540 5 times, resulting in a remainder of 810.
Put 5 as the next digit of the answer. 
Result so far: 42869.972515
Subtract 4730 from 5540 to get 810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8100, and continue the process.

Step 15:
946 goes into 8100 8 times with a remainder of 532.
Write down 8 as next digit of the result. 
Result so far: 42869.9725158
Subtracting 7568 from 8100 leaves us with 532.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5320, and continue the process.

Advancing to step 16:
946 can be fit into 5320 5 times, resulting in a remainder of 590.
Record the quotient 5 as the next digit in the result. 
Result so far: 42869.97251585
Subtracting 4730 from 5320 leaves us with 590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5900, and continue the process.

The final outcome is 42869.97251585, with a leftover of 5.9e-07.