We're dividing 40412937 by 860 
Let's see how many times 860 fits into 40412937.

Moving on to step 1:
860 goes into 4 0 times with 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.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 860

Moving on to step 2:
If we divide 40 by 860, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Include the next digit (4) from the dividend after 40, then repeat: 404 / 860

Let's proceed to step 3:
When dividing 404 by 860, we get 0 with a remainder of 404.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 404, we get 404.
Fetch the next digit (1) from the dividend, attach it to 404 and continue: 4041 / 860

On to step 4:
4041 divided by 860 is 4 with a remainder of 601.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 3440 from 4041 and we're left with 601.
Append the next digit (2) from the dividend to 601 and continue with: 6012 / 860

Advancing to step 5:
When dividing 6012 by 860, we get 6 with a remainder of 852.
The next digit of our result is 6. 
Result so far: 46.0
Deduct 5160 from 6012 and we're left with 852.
Include the next digit (9) from the dividend after 852, then repeat: 8529 / 860

Going ahead to step 6:
8529 divided by 860 is 9 with a remainder of 789.
Use 9 as the next digit of our solution. 
Result so far: 469.0
Subtracting 7740 from 8529 leaves us with 789.
Fetch the next digit (3) from the dividend, attach it to 789 and continue: 7893 / 860

Going ahead to step 7:
When dividing 7893 by 860, we get 9 with a remainder of 153.
Write down 9 as next digit of the result. 
Result so far: 4699.0
Subtract 7740 from 7893 to get 153.
Grab the next digit (7) from the dividend, add it to 153, then carry on: 1537 / 860

Step 8:
When dividing 1537 by 860, we get 1 with a remainder of 677.
The next digit of our result is 1. 
Result so far: 46991.0
The remainder is 677 after subtracting 860 from 1537.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6770, and continue the process.

Step 9:
860 goes into 6770 7 times with a remainder of 750.
Put 7 as the next digit of the answer. 
Result so far: 46991.7
Subtract 6020 from 6770 to get 750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7500, and continue the process.

Let's proceed to step 10:
860 can be fit into 7500 8 times, resulting in a remainder of 620.
Use 8 as the next digit of our solution. 
Result so far: 46991.78
Deduct 6880 from 7500 and we're left with 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Step 11:
The number 860 fits into 6200 7 times, leaving a remainder of 180.
Write down 7 as next digit of the result. 
Result so far: 46991.787
Subtracting 6020 from 6200 leaves us with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Advancing to step 12:
If we divide 1800 by 860, we get 2 and a remainder of 80.
Put 2 as the next digit of the answer. 
Result so far: 46991.7872
Deduct 1720 from 1800 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 13:
The number 860 fits into 800 0 times, leaving a remainder of 800.
Write down 0 as next digit of the result. 
Result so far: 46991.7872
The remainder is 800 after subtracting 0 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8000, and continue the process.

On to step 14:
The number 860 fits into 8000 9 times, leaving a remainder of 260.
Use 9 as the next digit of our solution. 
Result so far: 46991.787209
The remainder is 260 after subtracting 7740 from 8000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Moving on to step 15:
When dividing 2600 by 860, we get 3 with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 46991.7872093
If we subtract 2580 from 2600, 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.

Advancing to step 16:
If we divide 200 by 860, we get 0 and a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 46991.7872093
Subtract 0 from 200 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.

The final result is 46991.7872093 with a remainder of 2e-07.