We look at the division of 40673428 by 70 
Our goal is to divide 40673428 by 70.

On to step 1:
70 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 70

Going ahead to step 2:
If we divide 40 by 70, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Append the next digit (6) from the dividend to 40 and continue with: 406 / 70

Advancing to step 3:
70 can be fit into 406 5 times, resulting in a remainder of 56.
Write down 5 as next digit of the result. 
Result so far: 5.0
The remainder is 56 after subtracting 350 from 406.
Take the next digit (7) from the dividend and append it to 56, then repeat: 567 / 70

Moving on to step 4:
567 divided by 70 is 8 with a remainder of 7.
The number 8 becomes the next digit in our result. 
Result so far: 58.0
Deduct 560 from 567 and we're left with 7.
Take the next digit (3) from the dividend and append it to 7, then repeat: 73 / 70

Moving on to step 5:
When dividing 73 by 70, we get 1 with a remainder of 3.
The next digit of our result is 1. 
Result so far: 581.0
The remainder is 3 after subtracting 70 from 73.
Fetch the next digit (4) from the dividend, attach it to 3 and continue: 34 / 70

Going ahead to step 6:
When dividing 34 by 70, we get 0 with a remainder of 34.
Put 0 as the next digit of the answer. 
Result so far: 5810.0
If we take 0 away from 34, we end up with 34.
Append the next digit (2) from the dividend to 34 and continue with: 342 / 70

Step 7:
70 goes into 342 4 times with a remainder of 62.
Use 4 as the next digit of our solution. 
Result so far: 58104.0
Subtract 280 from 342 to get 62.
Include the next digit (8) from the dividend after 62, then repeat: 628 / 70

On to step 8:
70 can be fit into 628 8 times, resulting in a remainder of 68.
Write down 8 as next digit of the result. 
Result so far: 581048.0
Subtracting 560 from 628 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Let's proceed to step 9:
The number 70 fits into 680 9 times, leaving a remainder of 50.
The number 9 becomes the next digit in our result. 
Result so far: 581048.9
If we subtract 630 from 680, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 10:
The number 70 fits into 500 7 times, leaving a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 581048.97
If we subtract 490 from 500, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 11:
70 can be fit into 100 1 times, resulting in a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 581048.971
If we take 70 away from 100, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 12:
If we divide 300 by 70, we get 4 and a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 581048.9714
Deduct 280 from 300 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 13:
When dividing 200 by 70, we get 2 with a remainder of 60.
Record the quotient 2 as the next digit in the result. 
Result so far: 581048.97142
Subtracting 140 from 200 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 14:
The number 70 fits into 600 8 times, leaving a remainder of 40.
Put 8 as the next digit of the answer. 
Result so far: 581048.971428
The remainder is 40 after subtracting 560 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 15:
70 goes into 400 5 times with a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 581048.9714285
Deduct 350 from 400 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 16:
The number 70 fits into 500 7 times, leaving a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 581048.97142857
Subtract 490 from 500 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

After the division, we end up with 581048.97142857 and a remainder of 1e-08.