40972816 ÷ 972 
Let's see how many times 972 fits into 40972816.

On to step 1:
The number 972 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 972

Moving on to step 2:
972 goes into 40 0 times with 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.
Include the next digit (9) from the dividend after 40, then repeat: 409 / 972

Advancing to step 3:
If we divide 409 by 972, we get 0 and a remainder of 409.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 409, we get 409.
Fetch the next digit (7) from the dividend, attach it to 409 and continue: 4097 / 972

Moving on to step 4:
972 can be fit into 4097 4 times, resulting in a remainder of 209.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 3888 from 4097 to get 209.
Take the next digit (2) from the dividend and append it to 209, then repeat: 2092 / 972

On to step 5:
If we divide 2092 by 972, we get 2 and a remainder of 148.
The next digit of our result is 2. 
Result so far: 42.0
The remainder is 148 after subtracting 1944 from 2092.
Take the next digit (8) from the dividend and append it to 148, then repeat: 1488 / 972

Going ahead to step 6:
972 goes into 1488 1 times with a remainder of 516.
Put 1 as the next digit of the answer. 
Result so far: 421.0
Deduct 972 from 1488 and we're left with 516.
Bring next digit (1) of the dividend behind the 516 and repeat the process: 5161 / 972

On to step 7:
If we divide 5161 by 972, we get 5 and a remainder of 301.
The number 5 becomes the next digit in our result. 
Result so far: 4215.0
If we subtract 4860 from 5161, we get 301.
Grab the next digit (6) from the dividend, add it to 301, then carry on: 3016 / 972

Advancing to step 8:
If we divide 3016 by 972, we get 3 and a remainder of 100.
The number 3 becomes the next digit in our result. 
Result so far: 42153.0
Subtracting 2916 from 3016 leaves us with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 9:
If we divide 1000 by 972, we get 1 and a remainder of 28.
The number 1 becomes the next digit in our result. 
Result so far: 42153.1
The remainder is 28 after subtracting 972 from 1000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 10:
When dividing 280 by 972, we get 0 with a remainder of 280.
The number 0 becomes the next digit in our result. 
Result so far: 42153.1
Subtracting 0 from 280 leaves us with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Moving on to step 11:
972 can be fit into 2800 2 times, resulting in a remainder of 856.
The number 2 becomes the next digit in our result. 
Result so far: 42153.102
If we take 1944 away from 2800, we end up with 856.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8560, and continue the process.

Step 12:
If we divide 8560 by 972, we get 8 and a remainder of 784.
Record the quotient 8 as the next digit in the result. 
Result so far: 42153.1028
Subtracting 7776 from 8560 leaves us with 784.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7840, and continue the process.

On to step 13:
972 goes into 7840 8 times with a remainder of 64.
Put 8 as the next digit of the answer. 
Result so far: 42153.10288
Deduct 7776 from 7840 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Our division results in 42153.10288 with a remaining 6.4e-05.