We're dividing 400204 by 47 
We want to figure out the number of times 400204 can be divided by 47.

Moving on to step 1:
The number 47 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in 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 / 47

Going ahead to step 2:
47 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Take the next digit (0) from the dividend and append it to 40, then repeat: 400 / 47

Advancing to step 3:
47 goes into 400 8 times with a remainder of 24.
The next digit of our result is 8. 
Result so far: 8.0
Deduct 376 from 400 and we're left with 24.
Take the next digit (2) from the dividend and append it to 24, then repeat: 242 / 47

Advancing to step 4:
47 goes into 242 5 times with a remainder of 7.
The number 5 becomes the next digit in our result. 
Result so far: 85.0
Subtracting 235 from 242 leaves us with 7.
Include the next digit (0) from the dividend after 7, then repeat: 70 / 47

Going ahead to step 5:
47 goes into 70 1 times with a remainder of 23.
Use 1 as the next digit of our solution. 
Result so far: 851.0
Subtracting 47 from 70 leaves us with 23.
Take the next digit (4) from the dividend and append it to 23, then repeat: 234 / 47

Moving on to step 6:
If we divide 234 by 47, we get 4 and a remainder of 46.
Record the quotient 4 as the next digit in the result. 
Result so far: 8514.0
If we take 188 away from 234, we end up with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Step 7:
When dividing 460 by 47, we get 9 with a remainder of 37.
Use 9 as the next digit of our solution. 
Result so far: 8514.9
The remainder is 37 after subtracting 423 from 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Going ahead to step 8:
When dividing 370 by 47, we get 7 with a remainder of 41.
Use 7 as the next digit of our solution. 
Result so far: 8514.97
Deduct 329 from 370 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 9:
410 divided by 47 is 8 with a remainder of 34.
The next digit of our result is 8. 
Result so far: 8514.978
Deduct 376 from 410 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 10:
47 can be fit into 340 7 times, resulting in a remainder of 11.
Record the quotient 7 as the next digit in the result. 
Result so far: 8514.9787
The remainder is 11 after subtracting 329 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 11:
47 goes into 110 2 times with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 8514.97872
Subtract 94 from 110 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 12:
160 divided by 47 is 3 with a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 8514.978723
If we subtract 141 from 160, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 13:
47 can be fit into 190 4 times, resulting in a remainder of 2.
Write down 4 as next digit of the result. 
Result so far: 8514.9787234
If we subtract 188 from 190, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 14:
20 divided by 47 is 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 8514.9787234
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 8514.9787234 and a remainder of 2e-08.