We look at the division of 40327894 by 812 
Our goal is to divide 40327894 by 812.

Moving on to step 1:
If we divide 4 by 812, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 812

Let's proceed to step 2:
If we divide 40 by 812, we get 0 and a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Bring next digit (3) of the dividend behind the 40 and repeat the process: 403 / 812

Advancing to step 3:
403 divided by 812 is 0 with a remainder of 403.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 403 after subtracting 0 from 403.
Fetch the next digit (2) from the dividend, attach it to 403 and continue: 4032 / 812

Step 4:
The number 812 fits into 4032 4 times, leaving a remainder of 784.
The next digit of our result is 4. 
Result so far: 4.0
The remainder is 784 after subtracting 3248 from 4032.
Take the next digit (7) from the dividend and append it to 784, then repeat: 7847 / 812

Moving on to step 5:
812 goes into 7847 9 times with a remainder of 539.
The number 9 becomes the next digit in our result. 
Result so far: 49.0
Subtracting 7308 from 7847 leaves us with 539.
Fetch the next digit (8) from the dividend, attach it to 539 and continue: 5398 / 812

On to step 6:
812 goes into 5398 6 times with a remainder of 526.
Write down 6 as next digit of the result. 
Result so far: 496.0
If we take 4872 away from 5398, we end up with 526.
Fetch the next digit (9) from the dividend, attach it to 526 and continue: 5269 / 812

Let's proceed to step 7:
5269 divided by 812 is 6 with a remainder of 397.
Record the quotient 6 as the next digit in the result. 
Result so far: 4966.0
Subtract 4872 from 5269 to get 397.
Grab the next digit (4) from the dividend, add it to 397, then carry on: 3974 / 812

Let's proceed to step 8:
The number 812 fits into 3974 4 times, leaving a remainder of 726.
Use 4 as the next digit of our solution. 
Result so far: 49664.0
If we take 3248 away from 3974, we end up with 726.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7260, and continue the process.

Advancing to step 9:
If we divide 7260 by 812, we get 8 and a remainder of 764.
Put 8 as the next digit of the answer. 
Result so far: 49664.8
Subtract 6496 from 7260 to get 764.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7640, and continue the process.

On to step 10:
812 goes into 7640 9 times with a remainder of 332.
Write down 9 as next digit of the result. 
Result so far: 49664.89
The remainder is 332 after subtracting 7308 from 7640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3320, and continue the process.

Advancing to step 11:
When dividing 3320 by 812, we get 4 with a remainder of 72.
The number 4 becomes the next digit in our result. 
Result so far: 49664.894
If we subtract 3248 from 3320, we 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.

Moving on to step 12:
When dividing 720 by 812, we get 0 with a remainder of 720.
Use 0 as the next digit of our solution. 
Result so far: 49664.894
If we take 0 away from 720, we end up with 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7200, and continue the process.

Advancing to step 13:
The number 812 fits into 7200 8 times, leaving a remainder of 704.
The number 8 becomes the next digit in our result. 
Result so far: 49664.89408
Deduct 6496 from 7200 and we're left with 704.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7040, and continue the process.

Step 14:
If we divide 7040 by 812, we get 8 and a remainder of 544.
The number 8 becomes the next digit in our result. 
Result so far: 49664.894088
If we subtract 6496 from 7040, we get 544.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5440, and continue the process.

In conclusion, the division gives 49664.894088 with a balance of 5.44e-05.