We look at the division of 40685592 by 439 
We want to divide 40685592 by 439.

Advancing to step 1:
When dividing 4 by 439, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 439

On to step 2:
439 goes into 40 0 times 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.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 439

Moving on to step 3:
If we divide 406 by 439, we get 0 and a remainder of 406.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 406, we end up with 406.
Take the next digit (8) from the dividend and append it to 406, then repeat: 4068 / 439

Going ahead to step 4:
When dividing 4068 by 439, we get 9 with a remainder of 117.
Write down 9 as next digit of the result. 
Result so far: 9.0
Subtracting 3951 from 4068 leaves us with 117.
Append the next digit (5) from the dividend to 117 and continue with: 1175 / 439

Advancing to step 5:
If we divide 1175 by 439, we get 2 and a remainder of 297.
Write down 2 as next digit of the result. 
Result so far: 92.0
If we take 878 away from 1175, we end up with 297.
Grab the next digit (5) from the dividend, add it to 297, then carry on: 2975 / 439

Moving on to step 6:
When dividing 2975 by 439, we get 6 with a remainder of 341.
The number 6 becomes the next digit in our result. 
Result so far: 926.0
Deduct 2634 from 2975 and we're left with 341.
Fetch the next digit (9) from the dividend, attach it to 341 and continue: 3419 / 439

Moving on to step 7:
439 goes into 3419 7 times with a remainder of 346.
Use 7 as the next digit of our solution. 
Result so far: 9267.0
Subtract 3073 from 3419 to get 346.
Take the next digit (2) from the dividend and append it to 346, then repeat: 3462 / 439

Advancing to step 8:
439 can be fit into 3462 7 times, resulting in a remainder of 389.
The number 7 becomes the next digit in our result. 
Result so far: 92677.0
If we subtract 3073 from 3462, we get 389.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3890, and continue the process.

Moving on to step 9:
The number 439 fits into 3890 8 times, leaving a remainder of 378.
Put 8 as the next digit of the answer. 
Result so far: 92677.8
If we take 3512 away from 3890, we end up with 378.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3780, and continue the process.

Let's proceed to step 10:
When dividing 3780 by 439, we get 8 with a remainder of 268.
Write down 8 as next digit of the result. 
Result so far: 92677.88
Subtracting 3512 from 3780 leaves us 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 92677.88 with a remaining 0.268.