40854839 ÷ 931 
Our goal is to divide 40854839 by 931.

Let's proceed to step 1:
931 can be fit into 4 0 times, resulting in a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 931

Step 2:
If we divide 40 by 931, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Fetch the next digit (8) from the dividend, attach it to 40 and continue: 408 / 931

Step 3:
The number 931 fits into 408 0 times, leaving a remainder of 408.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 408 leaves us with 408.
Fetch the next digit (5) from the dividend, attach it to 408 and continue: 4085 / 931

Going ahead to step 4:
When dividing 4085 by 931, we get 4 with a remainder of 361.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 3724 from 4085, we get 361.
Bring next digit (4) of the dividend behind the 361 and repeat the process: 3614 / 931

On to step 5:
931 goes into 3614 3 times with a remainder of 821.
Use 3 as the next digit of our solution. 
Result so far: 43.0
If we take 2793 away from 3614, we end up with 821.
Bring next digit (8) of the dividend behind the 821 and repeat the process: 8218 / 931

Advancing to step 6:
When dividing 8218 by 931, we get 8 with a remainder of 770.
The number 8 becomes the next digit in our result. 
Result so far: 438.0
Deduct 7448 from 8218 and we're left with 770.
Include the next digit (3) from the dividend after 770, then repeat: 7703 / 931

Going ahead to step 7:
When dividing 7703 by 931, we get 8 with a remainder of 255.
Write down 8 as next digit of the result. 
Result so far: 4388.0
If we subtract 7448 from 7703, we get 255.
Include the next digit (9) from the dividend after 255, then repeat: 2559 / 931

On to step 8:
If we divide 2559 by 931, we get 2 and a remainder of 697.
Use 2 as the next digit of our solution. 
Result so far: 43882.0
Subtract 1862 from 2559 to get 697.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6970, and continue the process.

Let's proceed to step 9:
931 goes into 6970 7 times with a remainder of 453.
The next digit of our result is 7. 
Result so far: 43882.7
Subtracting 6517 from 6970 leaves us with 453.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4530, and continue the process.

Moving on to step 10:
If we divide 4530 by 931, we get 4 and a remainder of 806.
Use 4 as the next digit of our solution. 
Result so far: 43882.74
Subtracting 3724 from 4530 leaves us with 806.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8060, and continue the process.

On to step 11:
8060 divided by 931 is 8 with a remainder of 612.
Put 8 as the next digit of the answer. 
Result so far: 43882.748
Subtracting 7448 from 8060 leaves us with 612.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6120, and continue the process.

Advancing to step 12:
6120 divided by 931 is 6 with a remainder of 534.
Use 6 as the next digit of our solution. 
Result so far: 43882.7486
Deduct 5586 from 6120 and we're left with 534.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5340, and continue the process.

Advancing to step 13:
5340 divided by 931 is 5 with a remainder of 685.
Use 5 as the next digit of our solution. 
Result so far: 43882.74865
The remainder is 685 after subtracting 4655 from 5340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6850, and continue the process.

Let's proceed to step 14:
When dividing 6850 by 931, we get 7 with a remainder of 333.
The next digit of our result is 7. 
Result so far: 43882.748657
The remainder is 333 after subtracting 6517 from 6850.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3330, and continue the process.

Step 15:
931 can be fit into 3330 3 times, resulting in a remainder of 537.
Use 3 as the next digit of our solution. 
Result so far: 43882.7486573
The remainder is 537 after subtracting 2793 from 3330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5370, and continue the process.

Advancing to step 16:
931 can be fit into 5370 5 times, resulting in a remainder of 715.
The number 5 becomes the next digit in our result. 
Result so far: 43882.74865735
Subtracting 4655 from 5370 leaves us with 715.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7150, and continue the process.

The final outcome is 43882.74865735, with a leftover of 7.15e-07.