We're dividing 40027468 by 235 
We're looking to find how many times 235 goes into 40027468.

Going ahead to step 1:
235 can be fit into 4 0 times, resulting in a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 235

Moving on to step 2:
When dividing 40 by 235, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Include the next digit (0) from the dividend after 40, then repeat: 400 / 235

On to step 3:
235 goes into 400 1 times with a remainder of 165.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 235 from 400, we get 165.
Append the next digit (2) from the dividend to 165 and continue with: 1652 / 235

Let's proceed to step 4:
If we divide 1652 by 235, we get 7 and a remainder of 7.
Use 7 as the next digit of our solution. 
Result so far: 17.0
Deduct 1645 from 1652 and we're left with 7.
Bring next digit (7) of the dividend behind the 7 and repeat the process: 77 / 235

Moving on to step 5:
When dividing 77 by 235, we get 0 with a remainder of 77.
Put 0 as the next digit of the answer. 
Result so far: 170.0
If we subtract 0 from 77, we get 77.
Fetch the next digit (4) from the dividend, attach it to 77 and continue: 774 / 235

Step 6:
774 divided by 235 is 3 with a remainder of 69.
The next digit of our result is 3. 
Result so far: 1703.0
The remainder is 69 after subtracting 705 from 774.
Append the next digit (6) from the dividend to 69 and continue with: 696 / 235

Step 7:
696 divided by 235 is 2 with a remainder of 226.
Record the quotient 2 as the next digit in the result. 
Result so far: 17032.0
The remainder is 226 after subtracting 470 from 696.
Grab the next digit (8) from the dividend, add it to 226, then carry on: 2268 / 235

Advancing to step 8:
2268 divided by 235 is 9 with a remainder of 153.
Record the quotient 9 as the next digit in the result. 
Result so far: 170329.0
If we take 2115 away from 2268, we end up with 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

Let's proceed to step 9:
The number 235 fits into 1530 6 times, leaving a remainder of 120.
Write down 6 as next digit of the result. 
Result so far: 170329.6
Subtract 1410 from 1530 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 10:
If we divide 1200 by 235, we get 5 and a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 170329.65
Subtract 1175 from 1200 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 11:
When dividing 250 by 235, we get 1 with a remainder of 15.
Record the quotient 1 as the next digit in the result. 
Result so far: 170329.651
If we take 235 away from 250, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 12:
The number 235 fits into 150 0 times, leaving a remainder of 150.
Write down 0 as next digit of the result. 
Result so far: 170329.651
Subtract 0 from 150 to get 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Advancing to step 13:
The number 235 fits into 1500 6 times, leaving a remainder of 90.
The number 6 becomes the next digit in our result. 
Result so far: 170329.65106
The remainder is 90 after subtracting 1410 from 1500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

On to step 14:
If we divide 900 by 235, we get 3 and a remainder of 195.
The next digit of our result is 3. 
Result so far: 170329.651063
Deduct 705 from 900 and we're left with 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Going ahead to step 15:
235 goes into 1950 8 times with a remainder of 70.
Write down 8 as next digit of the result. 
Result so far: 170329.6510638
Deduct 1880 from 1950 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Moving on to step 16:
When dividing 700 by 235, we get 2 with a remainder of 230.
Write down 2 as next digit of the result. 
Result so far: 170329.65106382
Deduct 470 from 700 and we're left 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.

Our division results in 170329.65106382 with a remaining 2.3e-07.