We look at the division of 40589027 by 831 
Our goal is to divide 40589027 by 831.

Let's proceed to step 1:
4 divided by 831 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 831

Going ahead to step 2:
40 divided by 831 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Append the next digit (5) from the dividend to 40 and continue with: 405 / 831

Going ahead to step 3:
831 can be fit into 405 0 times, resulting in a remainder of 405.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 405 to get 405.
Bring next digit (8) of the dividend behind the 405 and repeat the process: 4058 / 831

Advancing to step 4:
If we divide 4058 by 831, we get 4 and a remainder of 734.
Put 4 as the next digit of the answer. 
Result so far: 4.0
The remainder is 734 after subtracting 3324 from 4058.
Bring next digit (9) of the dividend behind the 734 and repeat the process: 7349 / 831

Going ahead to step 5:
831 goes into 7349 8 times with a remainder of 701.
Use 8 as the next digit of our solution. 
Result so far: 48.0
Subtracting 6648 from 7349 leaves us with 701.
Include the next digit (0) from the dividend after 701, then repeat: 7010 / 831

Going ahead to step 6:
The number 831 fits into 7010 8 times, leaving a remainder of 362.
Put 8 as the next digit of the answer. 
Result so far: 488.0
If we take 6648 away from 7010, we end up with 362.
Fetch the next digit (2) from the dividend, attach it to 362 and continue: 3622 / 831

Moving on to step 7:
3622 divided by 831 is 4 with a remainder of 298.
Put 4 as the next digit of the answer. 
Result so far: 4884.0
Subtract 3324 from 3622 to get 298.
Bring next digit (7) of the dividend behind the 298 and repeat the process: 2987 / 831

Advancing to step 8:
When dividing 2987 by 831, we get 3 with a remainder of 494.
The next digit of our result is 3. 
Result so far: 48843.0
If we take 2493 away from 2987, we end up with 494.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4940, and continue the process.

On to step 9:
The number 831 fits into 4940 5 times, leaving a remainder of 785.
Use 5 as the next digit of our solution. 
Result so far: 48843.5
If we subtract 4155 from 4940, we get 785.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7850, and continue the process.

Going ahead to step 10:
831 can be fit into 7850 9 times, resulting in a remainder of 371.
Use 9 as the next digit of our solution. 
Result so far: 48843.59
Subtract 7479 from 7850 to get 371.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3710, and continue the process.

On to step 11:
The number 831 fits into 3710 4 times, leaving a remainder of 386.
The next digit of our result is 4. 
Result so far: 48843.594
If we take 3324 away from 3710, we end up with 386.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3860, and continue the process.

Going ahead to step 12:
If we divide 3860 by 831, we get 4 and a remainder of 536.
The number 4 becomes the next digit in our result. 
Result so far: 48843.5944
Subtract 3324 from 3860 to get 536.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5360, and continue the process.

The final result is 48843.5944 with a remainder of 0.00536.