We're dividing 40067972 by 436 
We want to figure out the number of times 40067972 can be divided by 436.

Let's proceed to step 1:
436 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 436

Moving on to step 2:
If we divide 40 by 436, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Take the next digit (0) from the dividend and append it to 40, then repeat: 400 / 436

Moving on to step 3:
The number 436 fits into 400 0 times, leaving a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 400, we get 400.
Bring next digit (6) of the dividend behind the 400 and repeat the process: 4006 / 436

Moving on to step 4:
436 can be fit into 4006 9 times, resulting in a remainder of 82.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we subtract 3924 from 4006, we get 82.
Append the next digit (7) from the dividend to 82 and continue with: 827 / 436

Moving on to step 5:
827 divided by 436 is 1 with a remainder of 391.
Put 1 as the next digit of the answer. 
Result so far: 91.0
Subtracting 436 from 827 leaves us with 391.
Bring next digit (9) of the dividend behind the 391 and repeat the process: 3919 / 436

Step 6:
If we divide 3919 by 436, we get 8 and a remainder of 431.
The next digit of our result is 8. 
Result so far: 918.0
Subtracting 3488 from 3919 leaves us with 431.
Append the next digit (7) from the dividend to 431 and continue with: 4317 / 436

On to step 7:
4317 divided by 436 is 9 with a remainder of 393.
The number 9 becomes the next digit in our result. 
Result so far: 9189.0
If we subtract 3924 from 4317, we get 393.
Bring next digit (2) of the dividend behind the 393 and repeat the process: 3932 / 436

Going ahead to step 8:
436 goes into 3932 9 times with a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 91899.0
The remainder is 8 after subtracting 3924 from 3932.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 9:
80 divided by 436 is 0 with a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 91899.0
Subtract 0 from 80 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 10:
If we divide 800 by 436, we get 1 and a remainder of 364.
Put 1 as the next digit of the answer. 
Result so far: 91899.01
If we subtract 436 from 800, we get 364.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3640, and continue the process.

Let's proceed to step 11:
When dividing 3640 by 436, we get 8 with a remainder of 152.
The number 8 becomes the next digit in our result. 
Result so far: 91899.018
Subtracting 3488 from 3640 leaves us with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Going ahead to step 12:
When dividing 1520 by 436, we get 3 with a remainder of 212.
The next digit of our result is 3. 
Result so far: 91899.0183
If we subtract 1308 from 1520, we get 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

Let's proceed to step 13:
If we divide 2120 by 436, we get 4 and a remainder of 376.
The number 4 becomes the next digit in our result. 
Result so far: 91899.01834
The remainder is 376 after subtracting 1744 from 2120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

Going ahead to step 14:
3760 divided by 436 is 8 with a remainder of 272.
The number 8 becomes the next digit in our result. 
Result so far: 91899.018348
If we take 3488 away from 3760, we end up with 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

Step 15:
436 can be fit into 2720 6 times, resulting in a remainder of 104.
Record the quotient 6 as the next digit in the result. 
Result so far: 91899.0183486
Subtract 2616 from 2720 to get 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Going ahead to step 16:
If we divide 1040 by 436, we get 2 and a remainder of 168.
Record the quotient 2 as the next digit in the result. 
Result so far: 91899.01834862
If we take 872 away from 1040, we end up with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

In conclusion, the division gives 91899.01834862 with a balance of 1.68e-07.