40713147 divided by 790 
We want to divide 40713147 by 790.

On to step 1:
When dividing 4 by 790, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 790

Going ahead to step 2:
If we divide 40 by 790, we get 0 and 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.
Fetch the next digit (7) from the dividend, attach it to 40 and continue: 407 / 790

Moving on to step 3:
790 can be fit into 407 0 times, resulting in a remainder of 407.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 407, we end up with 407.
Include the next digit (1) from the dividend after 407, then repeat: 4071 / 790

Moving on to step 4:
4071 divided by 790 is 5 with a remainder of 121.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Deduct 3950 from 4071 and we're left with 121.
Append the next digit (3) from the dividend to 121 and continue with: 1213 / 790

Moving on to step 5:
790 can be fit into 1213 1 times, resulting in a remainder of 423.
The number 1 becomes the next digit in our result. 
Result so far: 51.0
The remainder is 423 after subtracting 790 from 1213.
Grab the next digit (1) from the dividend, add it to 423, then carry on: 4231 / 790

Moving on to step 6:
The number 790 fits into 4231 5 times, leaving a remainder of 281.
Record the quotient 5 as the next digit in the result. 
Result so far: 515.0
Subtracting 3950 from 4231 leaves us with 281.
Grab the next digit (4) from the dividend, add it to 281, then carry on: 2814 / 790

Let's proceed to step 7:
790 can be fit into 2814 3 times, resulting in a remainder of 444.
Put 3 as the next digit of the answer. 
Result so far: 5153.0
Deduct 2370 from 2814 and we're left with 444.
Fetch the next digit (7) from the dividend, attach it to 444 and continue: 4447 / 790

Going ahead to step 8:
If we divide 4447 by 790, we get 5 and a remainder of 497.
Write down 5 as next digit of the result. 
Result so far: 51535.0
If we subtract 3950 from 4447, we get 497.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4970, and continue the process.

On to step 9:
When dividing 4970 by 790, we get 6 with a remainder of 230.
Use 6 as the next digit of our solution. 
Result so far: 51535.6
If we take 4740 away from 4970, we end up with 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Advancing to step 10:
2300 divided by 790 is 2 with a remainder of 720.
The number 2 becomes the next digit in our result. 
Result so far: 51535.62
Subtract 1580 from 2300 to get 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7200, and continue the process.

Let's proceed to step 11:
The number 790 fits into 7200 9 times, leaving a remainder of 90.
Write down 9 as next digit of the result. 
Result so far: 51535.629
If we take 7110 away from 7200, we end up with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Let's proceed to step 12:
790 goes into 900 1 times with a remainder of 110.
The number 1 becomes the next digit in our result. 
Result so far: 51535.6291
Subtracting 790 from 900 leaves us with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Moving on to step 13:
790 goes into 1100 1 times with a remainder of 310.
Use 1 as the next digit of our solution. 
Result so far: 51535.62911
The remainder is 310 after subtracting 790 from 1100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

In conclusion, the division gives 51535.62911 with a balance of 0.00031.