We look at the division of 399928 by 46 
Let's see how many times 46 fits into 399928.

On to step 1:
If we divide 3 by 46, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 46

On to step 2:
39 divided by 46 is 0 with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Include the next digit (9) from the dividend after 39, then repeat: 399 / 46

Advancing to step 3:
When dividing 399 by 46, we get 8 with a remainder of 31.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we subtract 368 from 399, we get 31.
Take the next digit (9) from the dividend and append it to 31, then repeat: 319 / 46

Moving on to step 4:
The number 46 fits into 319 6 times, leaving a remainder of 43.
Record the quotient 6 as the next digit in the result. 
Result so far: 86.0
If we subtract 276 from 319, we get 43.
Fetch the next digit (2) from the dividend, attach it to 43 and continue: 432 / 46

Let's proceed to step 5:
46 can be fit into 432 9 times, resulting in a remainder of 18.
The number 9 becomes the next digit in our result. 
Result so far: 869.0
Subtracting 414 from 432 leaves us with 18.
Fetch the next digit (8) from the dividend, attach it to 18 and continue: 188 / 46

Going ahead to step 6:
If we divide 188 by 46, we get 4 and a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 8694.0
Deduct 184 from 188 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 7:
40 divided by 46 is 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 8694.0
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 8:
If we divide 400 by 46, we get 8 and a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 8694.08
Subtract 368 from 400 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 9:
46 can be fit into 320 6 times, resulting in a remainder of 44.
Write down 6 as next digit of the result. 
Result so far: 8694.086
The remainder is 44 after subtracting 276 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 10:
If we divide 440 by 46, we get 9 and a remainder of 26.
The next digit of our result is 9. 
Result so far: 8694.0869
The remainder is 26 after subtracting 414 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 11:
If we divide 260 by 46, we get 5 and a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 8694.08695
Deduct 230 from 260 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.

Going ahead to step 12:
300 divided by 46 is 6 with a remainder of 24.
The next digit of our result is 6. 
Result so far: 8694.086956
The remainder is 24 after subtracting 276 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 13:
If we divide 240 by 46, we get 5 and a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 8694.0869565
If we subtract 230 from 240, 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.

On to step 14:
The number 46 fits into 100 2 times, leaving a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 8694.08695652
If we take 92 away from 100, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 8694.08695652 with a remainder of 8e-09.