We look at the division of 406946 by 47 
We want to figure out the number of times 406946 can be divided by 47.

Step 1:
If we divide 4 by 47, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 47

On to step 2:
When dividing 40 by 47, we get 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Include the next digit (6) from the dividend after 40, then repeat: 406 / 47

Advancing to step 3:
406 divided by 47 is 8 with a remainder of 30.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Subtract 376 from 406 to get 30.
Include the next digit (9) from the dividend after 30, then repeat: 309 / 47

Going ahead to step 4:
When dividing 309 by 47, we get 6 with a remainder of 27.
Write down 6 as next digit of the result. 
Result so far: 86.0
Subtract 282 from 309 to get 27.
Append the next digit (4) from the dividend to 27 and continue with: 274 / 47

Going ahead to step 5:
When dividing 274 by 47, we get 5 with a remainder of 39.
The next digit of our result is 5. 
Result so far: 865.0
Subtracting 235 from 274 leaves us with 39.
Append the next digit (6) from the dividend to 39 and continue with: 396 / 47

Moving on to step 6:
396 divided by 47 is 8 with a remainder of 20.
Put 8 as the next digit of the answer. 
Result so far: 8658.0
If we subtract 376 from 396, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 7:
When dividing 200 by 47, we get 4 with a remainder of 12.
The next digit of our result is 4. 
Result so far: 8658.4
Subtracting 188 from 200 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 8:
47 can be fit into 120 2 times, resulting in a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 8658.42
The remainder is 26 after subtracting 94 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 9:
260 divided by 47 is 5 with a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 8658.425
Deduct 235 from 260 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 10:
250 divided by 47 is 5 with a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 8658.4255
The remainder is 15 after subtracting 235 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

The final result is 8658.4255 with a remainder of 0.00015.