40724 ÷ 86 
Our goal is to divide 40724 by 86.

Advancing to step 1:
The number 86 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 86

Advancing to step 2:
When dividing 40 by 86, we get 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Grab the next digit (7) from the dividend, add it to 40, then carry on: 407 / 86

Going ahead to step 3:
When dividing 407 by 86, we get 4 with a remainder of 63.
Put 4 as the next digit of the answer. 
Result so far: 4.0
The remainder is 63 after subtracting 344 from 407.
Fetch the next digit (2) from the dividend, attach it to 63 and continue: 632 / 86

Going ahead to step 4:
When dividing 632 by 86, we get 7 with a remainder of 30.
The number 7 becomes the next digit in our result. 
Result so far: 47.0
Subtracting 602 from 632 leaves us with 30.
Grab the next digit (4) from the dividend, add it to 30, then carry on: 304 / 86

On to step 5:
86 can be fit into 304 3 times, resulting in a remainder of 46.
The next digit of our result is 3. 
Result so far: 473.0
If we subtract 258 from 304, we get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

On to step 6:
86 goes into 460 5 times with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 473.5
If we subtract 430 from 460, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 7:
86 goes into 300 3 times with a remainder of 42.
The next digit of our result is 3. 
Result so far: 473.53
Subtract 258 from 300 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 8:
86 goes into 420 4 times with a remainder of 76.
Record the quotient 4 as the next digit in the result. 
Result so far: 473.534
Deduct 344 from 420 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 9:
The number 86 fits into 760 8 times, leaving a remainder of 72.
Record the quotient 8 as the next digit in the result. 
Result so far: 473.5348
If we take 688 away from 760, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Step 10:
720 divided by 86 is 8 with a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 473.53488
If we subtract 688 from 720, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 473.53488 with a remaining 3.2e-05.