We look at the division of 40223986 by 846 
We want to figure out the number of times 40223986 can be divided by 846.

Moving on to step 1:
846 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 846

Going ahead to step 2:
When dividing 40 by 846, we get 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Take the next digit (2) from the dividend and append it to 40, then repeat: 402 / 846

On to step 3:
When dividing 402 by 846, we get 0 with a remainder of 402.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 402 to get 402.
Take the next digit (2) from the dividend and append it to 402, then repeat: 4022 / 846

On to step 4:
When dividing 4022 by 846, we get 4 with a remainder of 638.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we take 3384 away from 4022, we end up with 638.
Include the next digit (3) from the dividend after 638, then repeat: 6383 / 846

Step 5:
846 goes into 6383 7 times with a remainder of 461.
The next digit of our result is 7. 
Result so far: 47.0
Subtract 5922 from 6383 to get 461.
Bring next digit (9) of the dividend behind the 461 and repeat the process: 4619 / 846

Advancing to step 6:
When dividing 4619 by 846, we get 5 with a remainder of 389.
Record the quotient 5 as the next digit in the result. 
Result so far: 475.0
Deduct 4230 from 4619 and we're left with 389.
Include the next digit (8) from the dividend after 389, then repeat: 3898 / 846

On to step 7:
The number 846 fits into 3898 4 times, leaving a remainder of 514.
Put 4 as the next digit of the answer. 
Result so far: 4754.0
Subtract 3384 from 3898 to get 514.
Grab the next digit (6) from the dividend, add it to 514, then carry on: 5146 / 846

On to step 8:
846 goes into 5146 6 times with a remainder of 70.
Use 6 as the next digit of our solution. 
Result so far: 47546.0
If we subtract 5076 from 5146, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 9:
846 can be fit into 700 0 times, resulting in a remainder of 700.
Use 0 as the next digit of our solution. 
Result so far: 47546.0
Deduct 0 from 700 and we're left with 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

Advancing to step 10:
7000 divided by 846 is 8 with a remainder of 232.
Record the quotient 8 as the next digit in the result. 
Result so far: 47546.08
Subtracting 6768 from 7000 leaves us with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Step 11:
846 can be fit into 2320 2 times, resulting in a remainder of 628.
Put 2 as the next digit of the answer. 
Result so far: 47546.082
Subtract 1692 from 2320 to get 628.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6280, and continue the process.

Step 12:
When dividing 6280 by 846, we get 7 with a remainder of 358.
Record the quotient 7 as the next digit in the result. 
Result so far: 47546.0827
Subtract 5922 from 6280 to get 358.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3580, and continue the process.

Moving on to step 13:
846 goes into 3580 4 times with a remainder of 196.
Record the quotient 4 as the next digit in the result. 
Result so far: 47546.08274
If we subtract 3384 from 3580, we get 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

On to step 14:
846 can be fit into 1960 2 times, resulting in a remainder of 268.
Use 2 as the next digit of our solution. 
Result so far: 47546.082742
Subtract 1692 from 1960 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.

Let's proceed to step 15:
846 can be fit into 2680 3 times, resulting in a remainder of 142.
Use 3 as the next digit of our solution. 
Result so far: 47546.0827423
Deduct 2538 from 2680 and we're left with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

On to step 16:
1420 divided by 846 is 1 with a remainder of 574.
Use 1 as the next digit of our solution. 
Result so far: 47546.08274231
Deduct 846 from 1420 and we're left with 574.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5740, and continue the process.

After the division, we end up with 47546.08274231 and a remainder of 5.74e-07.