Let's divide 40991673 by 867
We want to figure out the number of times 40991673 can be divided by 867.

Going ahead to step 1:
When dividing 4 by 867, we get 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.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 867

On to step 2:
The number 867 fits into 40 0 times, leaving 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.
Include the next digit (9) from the dividend after 40, then repeat: 409 / 867

Moving on to step 3:
409 divided by 867 is 0 with a remainder of 409.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 409 and we're left with 409.
Grab the next digit (9) from the dividend, add it to 409, then carry on: 4099 / 867

Going ahead to step 4:
4099 divided by 867 is 4 with a remainder of 631.
Put 4 as the next digit of the answer. 
Result so far: 4.0
The remainder is 631 after subtracting 3468 from 4099.
Fetch the next digit (1) from the dividend, attach it to 631 and continue: 6311 / 867

Step 5:
When dividing 6311 by 867, we get 7 with a remainder of 242.
Put 7 as the next digit of the answer. 
Result so far: 47.0
If we subtract 6069 from 6311, we get 242.
Take the next digit (6) from the dividend and append it to 242, then repeat: 2426 / 867

Going ahead to step 6:
If we divide 2426 by 867, we get 2 and a remainder of 692.
Write down 2 as next digit of the result. 
Result so far: 472.0
If we take 1734 away from 2426, we end up with 692.
Append the next digit (7) from the dividend to 692 and continue with: 6927 / 867

Step 7:
867 goes into 6927 7 times with a remainder of 858.
Record the quotient 7 as the next digit in the result. 
Result so far: 4727.0
If we subtract 6069 from 6927, we get 858.
Take the next digit (3) from the dividend and append it to 858, then repeat: 8583 / 867

Going ahead to step 8:
The number 867 fits into 8583 9 times, leaving a remainder of 780.
Record the quotient 9 as the next digit in the result. 
Result so far: 47279.0
The remainder is 780 after subtracting 7803 from 8583.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7800, and continue the process.

Moving on to step 9:
The number 867 fits into 7800 8 times, leaving a remainder of 864.
The number 8 becomes the next digit in our result. 
Result so far: 47279.8
If we take 6936 away from 7800, we end up with 864.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8640, and continue the process.

Step 10:
867 can be fit into 8640 9 times, resulting in a remainder of 837.
Write down 9 as next digit of the result. 
Result so far: 47279.89
If we take 7803 away from 8640, we end up with 837.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8370, and continue the process.

Advancing to step 11:
If we divide 8370 by 867, we get 9 and a remainder of 567.
Write down 9 as next digit of the result. 
Result so far: 47279.899
Subtract 7803 from 8370 to get 567.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5670, and continue the process.

The quotient of the division is 47279.899, and the remainder is 0.0567.