40765173 divided by 851 
Our goal is to divide 40765173 by 851.

On to step 1:
If we divide 4 by 851, we get 0 and 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.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 851

On to step 2:
The number 851 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Bring next digit (7) of the dividend behind the 40 and repeat the process: 407 / 851

Moving on to step 3:
851 can be fit into 407 0 times, resulting in a remainder of 407.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 407, we get 407.
Fetch the next digit (6) from the dividend, attach it to 407 and continue: 4076 / 851

On to step 4:
The number 851 fits into 4076 4 times, leaving a remainder of 672.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtracting 3404 from 4076 leaves us with 672.
Append the next digit (5) from the dividend to 672 and continue with: 6725 / 851

Moving on to step 5:
When dividing 6725 by 851, we get 7 with a remainder of 768.
Record the quotient 7 as the next digit in the result. 
Result so far: 47.0
Deduct 5957 from 6725 and we're left with 768.
Append the next digit (1) from the dividend to 768 and continue with: 7681 / 851

On to step 6:
851 goes into 7681 9 times with a remainder of 22.
Write down 9 as next digit of the result. 
Result so far: 479.0
Subtract 7659 from 7681 to get 22.
Grab the next digit (7) from the dividend, add it to 22, then carry on: 227 / 851

Advancing to step 7:
851 can be fit into 227 0 times, resulting in a remainder of 227.
The number 0 becomes the next digit in our result. 
Result so far: 4790.0
The remainder is 227 after subtracting 0 from 227.
Bring next digit (3) of the dividend behind the 227 and repeat the process: 2273 / 851

Going ahead to step 8:
851 can be fit into 2273 2 times, resulting in a remainder of 571.
The next digit of our result is 2. 
Result so far: 47902.0
Subtract 1702 from 2273 to get 571.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5710, and continue the process.

Step 9:
If we divide 5710 by 851, we get 6 and a remainder of 604.
The next digit of our result is 6. 
Result so far: 47902.6
If we subtract 5106 from 5710, we get 604.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6040, and continue the process.

Advancing to step 10:
851 can be fit into 6040 7 times, resulting in a remainder of 83.
Record the quotient 7 as the next digit in the result. 
Result so far: 47902.67
Subtracting 5957 from 6040 leaves us with 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Step 11:
851 goes into 830 0 times with a remainder of 830.
Use 0 as the next digit of our solution. 
Result so far: 47902.67
If we subtract 0 from 830, we get 830.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8300, and continue the process.

Step 12:
When dividing 8300 by 851, we get 9 with a remainder of 641.
Write down 9 as next digit of the result. 
Result so far: 47902.6709
Deduct 7659 from 8300 and we're left with 641.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6410, and continue the process.

On to step 13:
851 can be fit into 6410 7 times, resulting in a remainder of 453.
Record the quotient 7 as the next digit in the result. 
Result so far: 47902.67097
Deduct 5957 from 6410 and we're left with 453.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4530, and continue the process.

Step 14:
If we divide 4530 by 851, we get 5 and a remainder of 275.
Write down 5 as next digit of the result. 
Result so far: 47902.670975
Subtract 4255 from 4530 to get 275.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2750, and continue the process.

Step 15:
2750 divided by 851 is 3 with a remainder of 197.
Write down 3 as next digit of the result. 
Result so far: 47902.6709753
If we take 2553 away from 2750, we end up with 197.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1970, and continue the process.

Advancing to step 16:
851 goes into 1970 2 times with a remainder of 268.
Use 2 as the next digit of our solution. 
Result so far: 47902.67097532
Deduct 1702 from 1970 and we're left with 268.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

Our division results in 47902.67097532 with a remaining 2.68e-07.