40786244 ÷ 940 
We want to divide 40786244 by 940.

Advancing to step 1:
If we divide 4 by 940, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 940

Let's proceed to step 2:
The number 940 fits into 40 0 times, leaving 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.
Fetch the next digit (7) from the dividend, attach it to 40 and continue: 407 / 940

Going ahead to step 3:
940 can be fit into 407 0 times, resulting in a remainder of 407.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 407, we get 407.
Append the next digit (8) from the dividend to 407 and continue with: 4078 / 940

Moving on to step 4:
If we divide 4078 by 940, we get 4 and a remainder of 318.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 3760 from 4078, we get 318.
Bring next digit (6) of the dividend behind the 318 and repeat the process: 3186 / 940

Moving on to step 5:
When dividing 3186 by 940, we get 3 with a remainder of 366.
Write down 3 as next digit of the result. 
Result so far: 43.0
Subtract 2820 from 3186 to get 366.
Append the next digit (2) from the dividend to 366 and continue with: 3662 / 940

Moving on to step 6:
940 goes into 3662 3 times with a remainder of 842.
The number 3 becomes the next digit in our result. 
Result so far: 433.0
Subtract 2820 from 3662 to get 842.
Take the next digit (4) from the dividend and append it to 842, then repeat: 8424 / 940

Advancing to step 7:
8424 divided by 940 is 8 with a remainder of 904.
Write down 8 as next digit of the result. 
Result so far: 4338.0
If we take 7520 away from 8424, we end up with 904.
Grab the next digit (4) from the dividend, add it to 904, then carry on: 9044 / 940

On to step 8:
The number 940 fits into 9044 9 times, leaving a remainder of 584.
Use 9 as the next digit of our solution. 
Result so far: 43389.0
If we subtract 8460 from 9044, we get 584.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5840, and continue the process.

On to step 9:
The number 940 fits into 5840 6 times, leaving a remainder of 200.
Use 6 as the next digit of our solution. 
Result so far: 43389.6
Subtract 5640 from 5840 to get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Let's proceed to step 10:
When dividing 2000 by 940, we get 2 with a remainder of 120.
Use 2 as the next digit of our solution. 
Result so far: 43389.62
Deduct 1880 from 2000 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Going ahead to step 11:
1200 divided by 940 is 1 with a remainder of 260.
Write down 1 as next digit of the result. 
Result so far: 43389.621
Deduct 940 from 1200 and we're left with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Step 12:
2600 divided by 940 is 2 with a remainder of 720.
Record the quotient 2 as the next digit in the result. 
Result so far: 43389.6212
If we take 1880 away from 2600, we end up with 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7200, and continue the process.

On to step 13:
7200 divided by 940 is 7 with a remainder of 620.
Record the quotient 7 as the next digit in the result. 
Result so far: 43389.62127
If we subtract 6580 from 7200, we get 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Moving on to step 14:
When dividing 6200 by 940, we get 6 with a remainder of 560.
Write down 6 as next digit of the result. 
Result so far: 43389.621276
The remainder is 560 after subtracting 5640 from 6200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5600, and continue the process.

Advancing to step 15:
5600 divided by 940 is 5 with a remainder of 900.
The number 5 becomes the next digit in our result. 
Result so far: 43389.6212765
Subtracting 4700 from 5600 leaves us with 900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9000, and continue the process.

Step 16:
The number 940 fits into 9000 9 times, leaving a remainder of 540.
The number 9 becomes the next digit in our result. 
Result so far: 43389.62127659
Subtract 8460 from 9000 to get 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

The final result is 43389.62127659 with a remainder of 5.4e-07.