We're dividing 40473979 by 78 
We want to figure out the number of times 40473979 can be divided by 78.

Advancing to step 1:
4 divided by 78 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 78

Advancing to step 2:
78 can be fit into 40 0 times, resulting in a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Grab the next digit (4) from the dividend, add it to 40, then carry on: 404 / 78

Advancing to step 3:
78 can be fit into 404 5 times, resulting in a remainder of 14.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtracting 390 from 404 leaves us with 14.
Append the next digit (7) from the dividend to 14 and continue with: 147 / 78

On to step 4:
147 divided by 78 is 1 with a remainder of 69.
Use 1 as the next digit of our solution. 
Result so far: 51.0
Deduct 78 from 147 and we're left with 69.
Append the next digit (3) from the dividend to 69 and continue with: 693 / 78

Moving on to step 5:
78 can be fit into 693 8 times, resulting in a remainder of 69.
Write down 8 as next digit of the result. 
Result so far: 518.0
If we take 624 away from 693, we end up with 69.
Grab the next digit (9) from the dividend, add it to 69, then carry on: 699 / 78

Going ahead to step 6:
When dividing 699 by 78, we get 8 with a remainder of 75.
Use 8 as the next digit of our solution. 
Result so far: 5188.0
The remainder is 75 after subtracting 624 from 699.
Include the next digit (7) from the dividend after 75, then repeat: 757 / 78

Let's proceed to step 7:
When dividing 757 by 78, we get 9 with a remainder of 55.
The next digit of our result is 9. 
Result so far: 51889.0
If we subtract 702 from 757, we get 55.
Take the next digit (9) from the dividend and append it to 55, then repeat: 559 / 78

Step 8:
78 can be fit into 559 7 times, resulting in a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 518897.0
Subtracting 546 from 559 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 9:
78 can be fit into 130 1 times, resulting in a remainder of 52.
Use 1 as the next digit of our solution. 
Result so far: 518897.1
Deduct 78 from 130 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 10:
78 goes into 520 6 times with a remainder of 52.
Put 6 as the next digit of the answer. 
Result so far: 518897.16
Deduct 468 from 520 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 11:
The number 78 fits into 520 6 times, leaving a remainder of 52.
The next digit of our result is 6. 
Result so far: 518897.166
The remainder is 52 after subtracting 468 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The final result is 518897.166 with a remainder of 0.0052.