40793244 ÷ 279 
We want to figure out the number of times 40793244 can be divided by 279.

Step 1:
The number 279 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
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 / 279

Step 2:
279 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Take the next digit (7) from the dividend and append it to 40, then repeat: 407 / 279

Step 3:
279 can be fit into 407 1 times, resulting in a remainder of 128.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 279 from 407 and we're left with 128.
Take the next digit (9) from the dividend and append it to 128, then repeat: 1289 / 279

Moving on to step 4:
279 goes into 1289 4 times with a remainder of 173.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Subtracting 1116 from 1289 leaves us with 173.
Bring next digit (3) of the dividend behind the 173 and repeat the process: 1733 / 279

On to step 5:
1733 divided by 279 is 6 with a remainder of 59.
The next digit of our result is 6. 
Result so far: 146.0
Deduct 1674 from 1733 and we're left with 59.
Include the next digit (2) from the dividend after 59, then repeat: 592 / 279

Going ahead to step 6:
279 goes into 592 2 times with a remainder of 34.
Put 2 as the next digit of the answer. 
Result so far: 1462.0
The remainder is 34 after subtracting 558 from 592.
Grab the next digit (4) from the dividend, add it to 34, then carry on: 344 / 279

Going ahead to step 7:
If we divide 344 by 279, we get 1 and a remainder of 65.
The number 1 becomes the next digit in our result. 
Result so far: 14621.0
Subtracting 279 from 344 leaves us with 65.
Grab the next digit (4) from the dividend, add it to 65, then carry on: 654 / 279

On to step 8:
279 can be fit into 654 2 times, resulting in a remainder of 96.
Put 2 as the next digit of the answer. 
Result so far: 146212.0
The remainder is 96 after subtracting 558 from 654.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Going ahead to step 9:
279 can be fit into 960 3 times, resulting in a remainder of 123.
Use 3 as the next digit of our solution. 
Result so far: 146212.3
If we subtract 837 from 960, we get 123.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1230, and continue the process.

Going ahead to step 10:
279 goes into 1230 4 times with a remainder of 114.
Put 4 as the next digit of the answer. 
Result so far: 146212.34
Deduct 1116 from 1230 and we're left with 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

On to step 11:
The number 279 fits into 1140 4 times, leaving a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 146212.344
If we subtract 1116 from 1140, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 146212.344 with a balance of 0.0024.