We look at the division of 40705247 by 233 
Let's see how many times 233 fits into 40705247.

Advancing to step 1:
When dividing 4 by 233, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 233

On to step 2:
The number 233 fits into 40 0 times, leaving a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Include the next digit (7) from the dividend after 40, then repeat: 407 / 233

Advancing to step 3:
If we divide 407 by 233, we get 1 and a remainder of 174.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 233 from 407, we get 174.
Append the next digit (0) from the dividend to 174 and continue with: 1740 / 233

On to step 4:
When dividing 1740 by 233, we get 7 with a remainder of 109.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
If we take 1631 away from 1740, we end up with 109.
Bring next digit (5) of the dividend behind the 109 and repeat the process: 1095 / 233

Step 5:
233 can be fit into 1095 4 times, resulting in a remainder of 163.
Record the quotient 4 as the next digit in the result. 
Result so far: 174.0
The remainder is 163 after subtracting 932 from 1095.
Take the next digit (2) from the dividend and append it to 163, then repeat: 1632 / 233

Let's proceed to step 6:
233 can be fit into 1632 7 times, resulting in a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 1747.0
The remainder is 1 after subtracting 1631 from 1632.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 233

Step 7:
14 divided by 233 is 0 with a remainder of 14.
The next digit of our result is 0. 
Result so far: 17470.0
Subtract 0 from 14 to get 14.
Bring next digit (7) of the dividend behind the 14 and repeat the process: 147 / 233

Going ahead to step 8:
147 divided by 233 is 0 with a remainder of 147.
Put 0 as the next digit of the answer. 
Result so far: 174700.0
Deduct 0 from 147 and we're left with 147.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1470, and continue the process.

Going ahead to step 9:
1470 divided by 233 is 6 with a remainder of 72.
Write down 6 as next digit of the result. 
Result so far: 174700.6
Subtract 1398 from 1470 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Going ahead to step 10:
If we divide 720 by 233, we get 3 and a remainder of 21.
Put 3 as the next digit of the answer. 
Result so far: 174700.63
Subtract 699 from 720 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 11:
When dividing 210 by 233, we get 0 with a remainder of 210.
The number 0 becomes the next digit in our result. 
Result so far: 174700.63
Subtracting 0 from 210 leaves us with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Moving on to step 12:
233 can be fit into 2100 9 times, resulting in a remainder of 3.
Write down 9 as next digit of the result. 
Result so far: 174700.6309
The remainder is 3 after subtracting 2097 from 2100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 13:
233 can be fit into 30 0 times, resulting in a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 174700.6309
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 14:
The number 233 fits into 300 1 times, leaving a remainder of 67.
Record the quotient 1 as the next digit in the result. 
Result so far: 174700.630901
If we take 233 away from 300, we end up with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Going ahead to step 15:
The number 233 fits into 670 2 times, leaving a remainder of 204.
Write down 2 as next digit of the result. 
Result so far: 174700.6309012
Subtracting 466 from 670 leaves us with 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

Moving on to step 16:
2040 divided by 233 is 8 with a remainder of 176.
Write down 8 as next digit of the result. 
Result so far: 174700.63090128
Subtracting 1864 from 2040 leaves us with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

In conclusion, the division gives 174700.63090128 with a balance of 1.76e-07.