We look at the division of 40895518 by 947 
We want to divide 40895518 by 947.

On to step 1:
947 can be fit into 4 0 times, resulting in a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 947

Going ahead to step 2:
The number 947 fits into 40 0 times, leaving a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Append the next digit (8) from the dividend to 40 and continue with: 408 / 947

Let's proceed to step 3:
408 divided by 947 is 0 with a remainder of 408.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 408, we get 408.
Append the next digit (9) from the dividend to 408 and continue with: 4089 / 947

Advancing to step 4:
If we divide 4089 by 947, we get 4 and a remainder of 301.
Use 4 as the next digit of our solution. 
Result so far: 4.0
The remainder is 301 after subtracting 3788 from 4089.
Append the next digit (5) from the dividend to 301 and continue with: 3015 / 947

Advancing to step 5:
The number 947 fits into 3015 3 times, leaving a remainder of 174.
Record the quotient 3 as the next digit in the result. 
Result so far: 43.0
Deduct 2841 from 3015 and we're left with 174.
Include the next digit (5) from the dividend after 174, then repeat: 1745 / 947

Moving on to step 6:
947 goes into 1745 1 times with a remainder of 798.
Record the quotient 1 as the next digit in the result. 
Result so far: 431.0
If we subtract 947 from 1745, we get 798.
Bring next digit (1) of the dividend behind the 798 and repeat the process: 7981 / 947

Moving on to step 7:
When dividing 7981 by 947, we get 8 with a remainder of 405.
Write down 8 as next digit of the result. 
Result so far: 4318.0
Deduct 7576 from 7981 and we're left with 405.
Bring next digit (8) of the dividend behind the 405 and repeat the process: 4058 / 947

Moving on to step 8:
947 can be fit into 4058 4 times, resulting in a remainder of 270.
The next digit of our result is 4. 
Result so far: 43184.0
Deduct 3788 from 4058 and we're left with 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

On to step 9:
If we divide 2700 by 947, we get 2 and a remainder of 806.
Use 2 as the next digit of our solution. 
Result so far: 43184.2
Deduct 1894 from 2700 and we're left with 806.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8060, and continue the process.

Going ahead to step 10:
If we divide 8060 by 947, we get 8 and a remainder of 484.
Record the quotient 8 as the next digit in the result. 
Result so far: 43184.28
If we take 7576 away from 8060, we end up with 484.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4840, and continue the process.

Going ahead to step 11:
4840 divided by 947 is 5 with a remainder of 105.
Record the quotient 5 as the next digit in the result. 
Result so far: 43184.285
The remainder is 105 after subtracting 4735 from 4840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Going ahead to step 12:
947 can be fit into 1050 1 times, resulting in a remainder of 103.
The next digit of our result is 1. 
Result so far: 43184.2851
Deduct 947 from 1050 and we're left with 103.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1030, and continue the process.

On to step 13:
1030 divided by 947 is 1 with a remainder of 83.
Put 1 as the next digit of the answer. 
Result so far: 43184.28511
Subtract 947 from 1030 to get 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

After the division, we end up with 43184.28511 and a remainder of 8.3e-05.