40509421 ÷ 863 
Our goal is to divide 40509421 by 863.

Step 1:
The number 863 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 863

Advancing to step 2:
863 can be fit into 40 0 times, resulting in a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Grab the next digit (5) from the dividend, add it to 40, then carry on: 405 / 863

Advancing to step 3:
863 goes into 405 0 times with a remainder of 405.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 405 to get 405.
Bring next digit (0) of the dividend behind the 405 and repeat the process: 4050 / 863

Step 4:
The number 863 fits into 4050 4 times, leaving a remainder of 598.
Write down 4 as next digit of the result. 
Result so far: 4.0
Deduct 3452 from 4050 and we're left with 598.
Take the next digit (9) from the dividend and append it to 598, then repeat: 5989 / 863

Step 5:
5989 divided by 863 is 6 with a remainder of 811.
The number 6 becomes the next digit in our result. 
Result so far: 46.0
If we take 5178 away from 5989, we end up with 811.
Bring next digit (4) of the dividend behind the 811 and repeat the process: 8114 / 863

Advancing to step 6:
The number 863 fits into 8114 9 times, leaving a remainder of 347.
Use 9 as the next digit of our solution. 
Result so far: 469.0
Subtract 7767 from 8114 to get 347.
Include the next digit (2) from the dividend after 347, then repeat: 3472 / 863

Step 7:
When dividing 3472 by 863, we get 4 with a remainder of 20.
The next digit of our result is 4. 
Result so far: 4694.0
The remainder is 20 after subtracting 3452 from 3472.
Include the next digit (1) from the dividend after 20, then repeat: 201 / 863

On to step 8:
863 can be fit into 201 0 times, resulting in a remainder of 201.
Put 0 as the next digit of the answer. 
Result so far: 46940.0
If we take 0 away from 201, we end up with 201.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2010, and continue the process.

Advancing to step 9:
If we divide 2010 by 863, we get 2 and a remainder of 284.
The next digit of our result is 2. 
Result so far: 46940.2
If we subtract 1726 from 2010, we get 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

Moving on to step 10:
863 goes into 2840 3 times with a remainder of 251.
Write down 3 as next digit of the result. 
Result so far: 46940.23
Subtract 2589 from 2840 to get 251.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2510, and continue the process.

Let's proceed to step 11:
If we divide 2510 by 863, we get 2 and a remainder of 784.
Use 2 as the next digit of our solution. 
Result so far: 46940.232
If we subtract 1726 from 2510, we get 784.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7840, and continue the process.

Going ahead to step 12:
If we divide 7840 by 863, we get 9 and a remainder of 73.
Record the quotient 9 as the next digit in the result. 
Result so far: 46940.2329
If we subtract 7767 from 7840, we get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Going ahead to step 13:
863 goes into 730 0 times with a remainder of 730.
The next digit of our result is 0. 
Result so far: 46940.2329
If we subtract 0 from 730, we get 730.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7300, and continue the process.

Let's proceed to step 14:
The number 863 fits into 7300 8 times, leaving a remainder of 396.
Write down 8 as next digit of the result. 
Result so far: 46940.232908
Subtract 6904 from 7300 to get 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3960, and continue the process.

Let's proceed to step 15:
3960 divided by 863 is 4 with a remainder of 508.
The number 4 becomes the next digit in our result. 
Result so far: 46940.2329084
If we subtract 3452 from 3960, we get 508.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5080, and continue the process.

Going ahead to step 16:
When dividing 5080 by 863, we get 5 with a remainder of 765.
The number 5 becomes the next digit in our result. 
Result so far: 46940.23290845
Subtracting 4315 from 5080 leaves us with 765.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7650, and continue the process.

In conclusion, the division gives 46940.23290845 with a balance of 7.65e-07.