We're dividing 40672957 by 235 
We want to divide 40672957 by 235.

Step 1:
If we divide 4 by 235, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 235

Moving on to step 2:
When dividing 40 by 235, we get 0 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.
Take the next digit (6) from the dividend and append it to 40, then repeat: 406 / 235

On to step 3:
When dividing 406 by 235, we get 1 with a remainder of 171.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 235 from 406 leaves us with 171.
Take the next digit (7) from the dividend and append it to 171, then repeat: 1717 / 235

On to step 4:
235 can be fit into 1717 7 times, resulting in a remainder of 72.
The next digit of our result is 7. 
Result so far: 17.0
Subtracting 1645 from 1717 leaves us with 72.
Fetch the next digit (2) from the dividend, attach it to 72 and continue: 722 / 235

Going ahead to step 5:
When dividing 722 by 235, we get 3 with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 173.0
If we take 705 away from 722, we end up with 17.
Append the next digit (9) from the dividend to 17 and continue with: 179 / 235

Advancing to step 6:
235 goes into 179 0 times with a remainder of 179.
The number 0 becomes the next digit in our result. 
Result so far: 1730.0
Deduct 0 from 179 and we're left with 179.
Include the next digit (5) from the dividend after 179, then repeat: 1795 / 235

Advancing to step 7:
If we divide 1795 by 235, we get 7 and a remainder of 150.
Put 7 as the next digit of the answer. 
Result so far: 17307.0
Subtract 1645 from 1795 to get 150.
Bring next digit (7) of the dividend behind the 150 and repeat the process: 1507 / 235

Going ahead to step 8:
The number 235 fits into 1507 6 times, leaving a remainder of 97.
Write down 6 as next digit of the result. 
Result so far: 173076.0
Deduct 1410 from 1507 and we're left with 97.
Since there are no more digits in the dividend, we add a zero to the remainder making it 970, and continue the process.

Let's proceed to step 9:
When dividing 970 by 235, we get 4 with a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 173076.4
The remainder is 30 after subtracting 940 from 970.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 10:
If we divide 300 by 235, we get 1 and a remainder of 65.
The next digit of our result is 1. 
Result so far: 173076.41
If we take 235 away from 300, we end up with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Moving on to step 11:
When dividing 650 by 235, we get 2 with a remainder of 180.
The number 2 becomes the next digit in our result. 
Result so far: 173076.412
The remainder is 180 after subtracting 470 from 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Moving on to step 12:
The number 235 fits into 1800 7 times, leaving a remainder of 155.
Write down 7 as next digit of the result. 
Result so far: 173076.4127
Subtracting 1645 from 1800 leaves us with 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

Moving on to step 13:
The number 235 fits into 1550 6 times, leaving a remainder of 140.
Write down 6 as next digit of the result. 
Result so far: 173076.41276
If we take 1410 away from 1550, we end up with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Moving on to step 14:
If we divide 1400 by 235, we get 5 and a remainder of 225.
Use 5 as the next digit of our solution. 
Result so far: 173076.412765
The remainder is 225 after subtracting 1175 from 1400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Step 15:
2250 divided by 235 is 9 with a remainder of 135.
The number 9 becomes the next digit in our result. 
Result so far: 173076.4127659
Deduct 2115 from 2250 and we're left with 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Let's proceed to step 16:
When dividing 1350 by 235, we get 5 with a remainder of 175.
Put 5 as the next digit of the answer. 
Result so far: 173076.41276595
Subtract 1175 from 1350 to get 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

The final outcome is 173076.41276595, with a leftover of 1.75e-07.