We're dividing 40073459 by 86 
Let's see how many times 86 fits into 40073459.

Step 1:
The number 86 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 86

Going ahead to step 2:
The number 86 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Include the next digit (0) from the dividend after 40, then repeat: 400 / 86

Let's proceed to step 3:
400 divided by 86 is 4 with a remainder of 56.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we subtract 344 from 400, we get 56.
Bring next digit (7) of the dividend behind the 56 and repeat the process: 567 / 86

Step 4:
86 goes into 567 6 times with a remainder of 51.
Write down 6 as next digit of the result. 
Result so far: 46.0
Subtract 516 from 567 to get 51.
Grab the next digit (3) from the dividend, add it to 51, then carry on: 513 / 86

Advancing to step 5:
When dividing 513 by 86, we get 5 with a remainder of 83.
Write down 5 as next digit of the result. 
Result so far: 465.0
If we subtract 430 from 513, we get 83.
Fetch the next digit (4) from the dividend, attach it to 83 and continue: 834 / 86

Let's proceed to step 6:
When dividing 834 by 86, we get 9 with a remainder of 60.
Record the quotient 9 as the next digit in the result. 
Result so far: 4659.0
The remainder is 60 after subtracting 774 from 834.
Fetch the next digit (5) from the dividend, attach it to 60 and continue: 605 / 86

Let's proceed to step 7:
86 goes into 605 7 times with a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 46597.0
Subtracting 602 from 605 leaves us with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 86

Step 8:
If we divide 39 by 86, we get 0 and a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 465970.0
Subtracting 0 from 39 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 9:
When dividing 390 by 86, we get 4 with a remainder of 46.
Record the quotient 4 as the next digit in the result. 
Result so far: 465970.4
If we subtract 344 from 390, we get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Moving on to step 10:
The number 86 fits into 460 5 times, leaving a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 465970.45
Deduct 430 from 460 and we're left 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.

Advancing to step 11:
When dividing 300 by 86, we get 3 with a remainder of 42.
Use 3 as the next digit of our solution. 
Result so far: 465970.453
Subtract 258 from 300 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 12:
When dividing 420 by 86, we get 4 with a remainder of 76.
Record the quotient 4 as the next digit in the result. 
Result so far: 465970.4534
Deduct 344 from 420 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.

Moving on to step 13:
The number 86 fits into 760 8 times, leaving a remainder of 72.
Put 8 as the next digit of the answer. 
Result so far: 465970.45348
If we subtract 688 from 760, 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.

Advancing to step 14:
The number 86 fits into 720 8 times, leaving a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 465970.453488
Subtracting 688 from 720 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 465970.453488 with a balance of 3.2e-06.