We're dividing 40821130 by 932 
We want to figure out the number of times 40821130 can be divided by 932.

On to step 1:
When dividing 4 by 932, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 932

Going ahead to step 2:
932 goes into 40 0 times with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Append the next digit (8) from the dividend to 40 and continue with: 408 / 932

On to step 3:
When dividing 408 by 932, we get 0 with a remainder of 408.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 408, we get 408.
Include the next digit (2) from the dividend after 408, then repeat: 4082 / 932

Advancing to step 4:
When dividing 4082 by 932, we get 4 with a remainder of 354.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 3728 from 4082, we get 354.
Grab the next digit (1) from the dividend, add it to 354, then carry on: 3541 / 932

Step 5:
The number 932 fits into 3541 3 times, leaving a remainder of 745.
Use 3 as the next digit of our solution. 
Result so far: 43.0
If we take 2796 away from 3541, we end up with 745.
Bring next digit (1) of the dividend behind the 745 and repeat the process: 7451 / 932

Advancing to step 6:
If we divide 7451 by 932, we get 7 and a remainder of 927.
The number 7 becomes the next digit in our result. 
Result so far: 437.0
Deduct 6524 from 7451 and we're left with 927.
Bring next digit (3) of the dividend behind the 927 and repeat the process: 9273 / 932

Step 7:
If we divide 9273 by 932, we get 9 and a remainder of 885.
Put 9 as the next digit of the answer. 
Result so far: 4379.0
Subtract 8388 from 9273 to get 885.
Include the next digit (0) from the dividend after 885, then repeat: 8850 / 932

Moving on to step 8:
932 goes into 8850 9 times with a remainder of 462.
Put 9 as the next digit of the answer. 
Result so far: 43799.0
Subtract 8388 from 8850 to get 462.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4620, and continue the process.

Going ahead to step 9:
4620 divided by 932 is 4 with a remainder of 892.
The next digit of our result is 4. 
Result so far: 43799.4
The remainder is 892 after subtracting 3728 from 4620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8920, and continue the process.

Let's proceed to step 10:
932 can be fit into 8920 9 times, resulting in a remainder of 532.
Write down 9 as next digit of the result. 
Result so far: 43799.49
Subtracting 8388 from 8920 leaves us with 532.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5320, and continue the process.

On to step 11:
When dividing 5320 by 932, we get 5 with a remainder of 660.
Record the quotient 5 as the next digit in the result. 
Result so far: 43799.495
If we take 4660 away from 5320, we end up with 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6600, and continue the process.

Advancing to step 12:
6600 divided by 932 is 7 with a remainder of 76.
Record the quotient 7 as the next digit in the result. 
Result so far: 43799.4957
Deduct 6524 from 6600 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 13:
932 can be fit into 760 0 times, resulting in a remainder of 760.
The next digit of our result is 0. 
Result so far: 43799.4957
If we subtract 0 from 760, we get 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7600, and continue the process.

Moving on to step 14:
932 can be fit into 7600 8 times, resulting in a remainder of 144.
The number 8 becomes the next digit in our result. 
Result so far: 43799.495708
Deduct 7456 from 7600 and we're left with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Let's proceed to step 15:
932 can be fit into 1440 1 times, resulting in a remainder of 508.
Write down 1 as next digit of the result. 
Result so far: 43799.4957081
Subtracting 932 from 1440 leaves us with 508.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5080, and continue the process.

Step 16:
The number 932 fits into 5080 5 times, leaving a remainder of 420.
The number 5 becomes the next digit in our result. 
Result so far: 43799.49570815
Deduct 4660 from 5080 and we're left with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Our division results in 43799.49570815 with a remaining 4.2e-07.