We look at the division of 43196786 by 940 
We're looking to find how many times 940 goes into 43196786.

Going ahead to step 1:
The number 940 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (3) from the dividend, attach it to 4 and continue: 43 / 940

Let's proceed to step 2:
940 can be fit into 43 0 times, resulting in a remainder of 43.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 43, we end up with 43.
Append the next digit (1) from the dividend to 43 and continue with: 431 / 940

Step 3:
940 goes into 431 0 times with a remainder of 431.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 431, we get 431.
Bring next digit (9) of the dividend behind the 431 and repeat the process: 4319 / 940

Advancing to step 4:
4319 divided by 940 is 4 with a remainder of 559.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtract 3760 from 4319 to get 559.
Fetch the next digit (6) from the dividend, attach it to 559 and continue: 5596 / 940

On to step 5:
If we divide 5596 by 940, we get 5 and a remainder of 896.
Write down 5 as next digit of the result. 
Result so far: 45.0
The remainder is 896 after subtracting 4700 from 5596.
Bring next digit (7) of the dividend behind the 896 and repeat the process: 8967 / 940

Step 6:
940 can be fit into 8967 9 times, resulting in a remainder of 507.
Use 9 as the next digit of our solution. 
Result so far: 459.0
The remainder is 507 after subtracting 8460 from 8967.
Include the next digit (8) from the dividend after 507, then repeat: 5078 / 940

Step 7:
940 can be fit into 5078 5 times, resulting in a remainder of 378.
The number 5 becomes the next digit in our result. 
Result so far: 4595.0
If we subtract 4700 from 5078, we get 378.
Bring next digit (6) of the dividend behind the 378 and repeat the process: 3786 / 940

On to step 8:
When dividing 3786 by 940, we get 4 with a remainder of 26.
The number 4 becomes the next digit in our result. 
Result so far: 45954.0
Deduct 3760 from 3786 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 9:
260 divided by 940 is 0 with a remainder of 260.
Put 0 as the next digit of the answer. 
Result so far: 45954.0
If we subtract 0 from 260, we get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Moving on to step 10:
940 can be fit into 2600 2 times, resulting in a remainder of 720.
The next digit of our result is 2. 
Result so far: 45954.02
Deduct 1880 from 2600 and we're left 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.

Step 11:
When dividing 7200 by 940, we get 7 with a remainder of 620.
The number 7 becomes the next digit in our result. 
Result so far: 45954.027
The remainder is 620 after subtracting 6580 from 7200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

On to step 12:
The number 940 fits into 6200 6 times, leaving a remainder of 560.
Record the quotient 6 as the next digit in the result. 
Result so far: 45954.0276
If we subtract 5640 from 6200, we get 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5600, and continue the process.

Step 13:
940 can be fit into 5600 5 times, resulting in a remainder of 900.
Record the quotient 5 as the next digit in the result. 
Result so far: 45954.02765
Subtract 4700 from 5600 to get 900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9000, and continue the process.

Advancing to step 14:
9000 divided by 940 is 9 with a remainder of 540.
The next digit of our result is 9. 
Result so far: 45954.027659
If we subtract 8460 from 9000, we get 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

Moving on to step 15:
The number 940 fits into 5400 5 times, leaving a remainder of 700.
Record the quotient 5 as the next digit in the result. 
Result so far: 45954.0276595
If we subtract 4700 from 5400, we get 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

Moving on to step 16:
The number 940 fits into 7000 7 times, leaving a remainder of 420.
Use 7 as the next digit of our solution. 
Result so far: 45954.02765957
Deduct 6580 from 7000 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.

After the division, we end up with 45954.02765957 and a remainder of 4.2e-07.