40094207 divided by 851 
Let's see how many times 851 fits into 40094207.

Step 1:
If we divide 4 by 851, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 851

Advancing to step 2:
851 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of 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 / 851

Let's proceed to step 3:
851 goes into 400 0 times with a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 400, we end up with 400.
Include the next digit (9) from the dividend after 400, then repeat: 4009 / 851

Let's proceed to step 4:
If we divide 4009 by 851, we get 4 and a remainder of 605.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 3404 from 4009 to get 605.
Append the next digit (4) from the dividend to 605 and continue with: 6054 / 851

Going ahead to step 5:
When dividing 6054 by 851, we get 7 with a remainder of 97.
The number 7 becomes the next digit in our result. 
Result so far: 47.0
Subtract 5957 from 6054 to get 97.
Grab the next digit (2) from the dividend, add it to 97, then carry on: 972 / 851

On to step 6:
When dividing 972 by 851, we get 1 with a remainder of 121.
Write down 1 as next digit of the result. 
Result so far: 471.0
Subtracting 851 from 972 leaves us with 121.
Append the next digit (0) from the dividend to 121 and continue with: 1210 / 851

Advancing to step 7:
851 can be fit into 1210 1 times, resulting in a remainder of 359.
Write down 1 as next digit of the result. 
Result so far: 4711.0
If we subtract 851 from 1210, we get 359.
Fetch the next digit (7) from the dividend, attach it to 359 and continue: 3597 / 851

Step 8:
If we divide 3597 by 851, we get 4 and a remainder of 193.
Put 4 as the next digit of the answer. 
Result so far: 47114.0
If we subtract 3404 from 3597, we get 193.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1930, and continue the process.

Moving on to step 9:
If we divide 1930 by 851, we get 2 and a remainder of 228.
Write down 2 as next digit of the result. 
Result so far: 47114.2
Subtracting 1702 from 1930 leaves us with 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

Moving on to step 10:
When dividing 2280 by 851, we get 2 with a remainder of 578.
The number 2 becomes the next digit in our result. 
Result so far: 47114.22
Deduct 1702 from 2280 and we're left with 578.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5780, and continue the process.

Our division results in 47114.22 with a remaining 0.578.