We look at the division of 40292704 by 931 
We're looking to find how many times 931 goes into 40292704.

Going ahead to step 1:
4 divided by 931 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 931

Moving on to step 2:
931 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Bring next digit (2) of the dividend behind the 40 and repeat the process: 402 / 931

Moving on to step 3:
931 goes into 402 0 times with a remainder of 402.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 402 and we're left with 402.
Fetch the next digit (9) from the dividend, attach it to 402 and continue: 4029 / 931

On to step 4:
931 can be fit into 4029 4 times, resulting in a remainder of 305.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
The remainder is 305 after subtracting 3724 from 4029.
Bring next digit (2) of the dividend behind the 305 and repeat the process: 3052 / 931

Step 5:
When dividing 3052 by 931, we get 3 with a remainder of 259.
The number 3 becomes the next digit in our result. 
Result so far: 43.0
The remainder is 259 after subtracting 2793 from 3052.
Grab the next digit (7) from the dividend, add it to 259, then carry on: 2597 / 931

Step 6:
931 goes into 2597 2 times with a remainder of 735.
The number 2 becomes the next digit in our result. 
Result so far: 432.0
If we subtract 1862 from 2597, we get 735.
Grab the next digit (0) from the dividend, add it to 735, then carry on: 7350 / 931

Going ahead to step 7:
931 goes into 7350 7 times with a remainder of 833.
Use 7 as the next digit of our solution. 
Result so far: 4327.0
If we take 6517 away from 7350, we end up with 833.
Include the next digit (4) from the dividend after 833, then repeat: 8334 / 931

Advancing to step 8:
The number 931 fits into 8334 8 times, leaving a remainder of 886.
The number 8 becomes the next digit in our result. 
Result so far: 43278.0
The remainder is 886 after subtracting 7448 from 8334.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8860, and continue the process.

Let's proceed to step 9:
The number 931 fits into 8860 9 times, leaving a remainder of 481.
Use 9 as the next digit of our solution. 
Result so far: 43278.9
If we subtract 8379 from 8860, we get 481.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4810, and continue the process.

Moving on to step 10:
The number 931 fits into 4810 5 times, leaving a remainder of 155.
Use 5 as the next digit of our solution. 
Result so far: 43278.95
If we take 4655 away from 4810, we end up with 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

Moving on to step 11:
931 can be fit into 1550 1 times, resulting in a remainder of 619.
Use 1 as the next digit of our solution. 
Result so far: 43278.951
Subtract 931 from 1550 to get 619.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6190, and continue the process.

Step 12:
When dividing 6190 by 931, we get 6 with a remainder of 604.
The number 6 becomes the next digit in our result. 
Result so far: 43278.9516
Subtract 5586 from 6190 to get 604.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6040, and continue the process.

Moving on to step 13:
The number 931 fits into 6040 6 times, leaving a remainder of 454.
Record the quotient 6 as the next digit in the result. 
Result so far: 43278.95166
Subtracting 5586 from 6040 leaves us with 454.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4540, and continue the process.

The final outcome is 43278.95166, with a leftover of 0.000454.