We divide 40871523 by 940
Our goal is to divide 40871523 by 940.

Let's proceed to step 1:
When dividing 4 by 940, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 940

Going ahead to step 2:
When dividing 40 by 940, we get 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Append the next digit (8) from the dividend to 40 and continue with: 408 / 940

On to step 3:
The number 940 fits into 408 0 times, leaving a remainder of 408.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 408, we end up with 408.
Append the next digit (7) from the dividend to 408 and continue with: 4087 / 940

Step 4:
The number 940 fits into 4087 4 times, leaving a remainder of 327.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 3760 from 4087, we get 327.
Take the next digit (1) from the dividend and append it to 327, then repeat: 3271 / 940

Going ahead to step 5:
940 can be fit into 3271 3 times, resulting in a remainder of 451.
Record the quotient 3 as the next digit in the result. 
Result so far: 43.0
The remainder is 451 after subtracting 2820 from 3271.
Fetch the next digit (5) from the dividend, attach it to 451 and continue: 4515 / 940

Moving on to step 6:
4515 divided by 940 is 4 with a remainder of 755.
Put 4 as the next digit of the answer. 
Result so far: 434.0
The remainder is 755 after subtracting 3760 from 4515.
Take the next digit (2) from the dividend and append it to 755, then repeat: 7552 / 940

On to step 7:
940 goes into 7552 8 times with a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 4348.0
Subtract 7520 from 7552 to get 32.
Take the next digit (3) from the dividend and append it to 32, then repeat: 323 / 940

Step 8:
940 can be fit into 323 0 times, resulting in a remainder of 323.
Put 0 as the next digit of the answer. 
Result so far: 43480.0
The remainder is 323 after subtracting 0 from 323.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3230, and continue the process.

Moving on to step 9:
If we divide 3230 by 940, we get 3 and a remainder of 410.
The number 3 becomes the next digit in our result. 
Result so far: 43480.3
Deduct 2820 from 3230 and we're left with 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

On to step 10:
If we divide 4100 by 940, we get 4 and a remainder of 340.
Use 4 as the next digit of our solution. 
Result so far: 43480.34
Deduct 3760 from 4100 and we're left with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Advancing to step 11:
If we divide 3400 by 940, we get 3 and a remainder of 580.
Put 3 as the next digit of the answer. 
Result so far: 43480.343
Subtract 2820 from 3400 to get 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5800, and continue the process.

On to step 12:
When dividing 5800 by 940, we get 6 with a remainder of 160.
Write down 6 as next digit of the result. 
Result so far: 43480.3436
Deduct 5640 from 5800 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 13:
1600 divided by 940 is 1 with a remainder of 660.
Use 1 as the next digit of our solution. 
Result so far: 43480.34361
Subtract 940 from 1600 to get 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6600, and continue the process.

Going ahead to step 14:
940 goes into 6600 7 times with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 43480.343617
Deduct 6580 from 6600 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 15:
940 goes into 200 0 times with a remainder of 200.
Record the quotient 0 as the next digit in the result. 
Result so far: 43480.343617
If we subtract 0 from 200, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Advancing to step 16:
940 can be fit into 2000 2 times, resulting in a remainder of 120.
Use 2 as the next digit of our solution. 
Result so far: 43480.34361702
Deduct 1880 from 2000 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

After the division, we end up with 43480.34361702 and a remainder of 1.2e-07.