Let's divide 40004515 by 867
We want to divide 40004515 by 867.

Advancing to step 1:
867 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 867

On to step 2:
867 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Grab the next digit (0) from the dividend, add it to 40, then carry on: 400 / 867

Advancing to step 3:
When dividing 400 by 867, we get 0 with a remainder of 400.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 400 and we're left with 400.
Include the next digit (0) from the dividend after 400, then repeat: 4000 / 867

On to step 4:
867 can be fit into 4000 4 times, resulting in a remainder of 532.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we subtract 3468 from 4000, we get 532.
Bring next digit (4) of the dividend behind the 532 and repeat the process: 5324 / 867

Moving on to step 5:
When dividing 5324 by 867, we get 6 with a remainder of 122.
Record the quotient 6 as the next digit in the result. 
Result so far: 46.0
Subtract 5202 from 5324 to get 122.
Fetch the next digit (5) from the dividend, attach it to 122 and continue: 1225 / 867

Advancing to step 6:
When dividing 1225 by 867, we get 1 with a remainder of 358.
Use 1 as the next digit of our solution. 
Result so far: 461.0
Subtract 867 from 1225 to get 358.
Grab the next digit (1) from the dividend, add it to 358, then carry on: 3581 / 867

Step 7:
The number 867 fits into 3581 4 times, leaving a remainder of 113.
Write down 4 as next digit of the result. 
Result so far: 4614.0
If we subtract 3468 from 3581, we get 113.
Include the next digit (5) from the dividend after 113, then repeat: 1135 / 867

Let's proceed to step 8:
The number 867 fits into 1135 1 times, leaving a remainder of 268.
The number 1 becomes the next digit in our result. 
Result so far: 46141.0
Subtract 867 from 1135 to get 268.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

Advancing to step 9:
If we divide 2680 by 867, we get 3 and a remainder of 79.
Record the quotient 3 as the next digit in the result. 
Result so far: 46141.3
If we subtract 2601 from 2680, we get 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Moving on to step 10:
867 goes into 790 0 times with a remainder of 790.
The number 0 becomes the next digit in our result. 
Result so far: 46141.3
Deduct 0 from 790 and we're left with 790.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7900, and continue the process.

Advancing to step 11:
When dividing 7900 by 867, we get 9 with a remainder of 97.
Record the quotient 9 as the next digit in the result. 
Result so far: 46141.309
Deduct 7803 from 7900 and we're left with 97.
Since there are no more digits in the dividend, we add a zero to the remainder making it 970, and continue the process.

Moving on to step 12:
867 can be fit into 970 1 times, resulting in a remainder of 103.
Use 1 as the next digit of our solution. 
Result so far: 46141.3091
The remainder is 103 after subtracting 867 from 970.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1030, and continue the process.

Let's proceed to step 13:
867 can be fit into 1030 1 times, resulting in a remainder of 163.
Record the quotient 1 as the next digit in the result. 
Result so far: 46141.30911
The remainder is 163 after subtracting 867 from 1030.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

The final result is 46141.30911 with a remainder of 0.000163.