We look at the division of 40926089 by 859 
We want to figure out the number of times 40926089 can be divided by 859.

Advancing to step 1:
859 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 859

Step 2:
859 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Include the next digit (9) from the dividend after 40, then repeat: 409 / 859

On to step 3:
859 can be fit into 409 0 times, resulting in a remainder of 409.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 409 after subtracting 0 from 409.
Grab the next digit (2) from the dividend, add it to 409, then carry on: 4092 / 859

Going ahead to step 4:
4092 divided by 859 is 4 with a remainder of 656.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 3436 from 4092, we get 656.
Fetch the next digit (6) from the dividend, attach it to 656 and continue: 6566 / 859

Going ahead to step 5:
859 goes into 6566 7 times with a remainder of 553.
Use 7 as the next digit of our solution. 
Result so far: 47.0
If we subtract 6013 from 6566, we get 553.
Grab the next digit (0) from the dividend, add it to 553, then carry on: 5530 / 859

Step 6:
859 goes into 5530 6 times with a remainder of 376.
Write down 6 as next digit of the result. 
Result so far: 476.0
If we subtract 5154 from 5530, we get 376.
Bring next digit (8) of the dividend behind the 376 and repeat the process: 3768 / 859

Step 7:
If we divide 3768 by 859, we get 4 and a remainder of 332.
Write down 4 as next digit of the result. 
Result so far: 4764.0
The remainder is 332 after subtracting 3436 from 3768.
Bring next digit (9) of the dividend behind the 332 and repeat the process: 3329 / 859

Step 8:
When dividing 3329 by 859, we get 3 with a remainder of 752.
Write down 3 as next digit of the result. 
Result so far: 47643.0
If we take 2577 away from 3329, we end up with 752.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7520, and continue the process.

Moving on to step 9:
859 goes into 7520 8 times with a remainder of 648.
Put 8 as the next digit of the answer. 
Result so far: 47643.8
The remainder is 648 after subtracting 6872 from 7520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6480, and continue the process.

Step 10:
The number 859 fits into 6480 7 times, leaving a remainder of 467.
The next digit of our result is 7. 
Result so far: 47643.87
If we subtract 6013 from 6480, we get 467.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4670, and continue the process.

Advancing to step 11:
859 goes into 4670 5 times with a remainder of 375.
The next digit of our result is 5. 
Result so far: 47643.875
Deduct 4295 from 4670 and we're left with 375.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3750, and continue the process.

Step 12:
859 can be fit into 3750 4 times, resulting in a remainder of 314.
Record the quotient 4 as the next digit in the result. 
Result so far: 47643.8754
Deduct 3436 from 3750 and we're left with 314.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3140, and continue the process.

Step 13:
859 can be fit into 3140 3 times, resulting in a remainder of 563.
Record the quotient 3 as the next digit in the result. 
Result so far: 47643.87543
If we take 2577 away from 3140, we end up with 563.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5630, and continue the process.

Step 14:
859 can be fit into 5630 6 times, resulting in a remainder of 476.
Put 6 as the next digit of the answer. 
Result so far: 47643.875436
If we take 5154 away from 5630, we end up with 476.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4760, and continue the process.

Going ahead to step 15:
When dividing 4760 by 859, we get 5 with a remainder of 465.
Put 5 as the next digit of the answer. 
Result so far: 47643.8754365
If we subtract 4295 from 4760, we get 465.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4650, and continue the process.

Advancing to step 16:
859 goes into 4650 5 times with a remainder of 355.
The next digit of our result is 5. 
Result so far: 47643.87543655
If we take 4295 away from 4650, we end up with 355.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3550, and continue the process.

The final result is 47643.87543655 with a remainder of 3.55e-07.