We divide 40967192 by 465
Our goal is to divide 40967192 by 465.

Moving on to step 1:
If we divide 4 by 465, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 465

Moving on to step 2:
If we divide 40 by 465, we get 0 and a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Include the next digit (9) from the dividend after 40, then repeat: 409 / 465

Moving on to step 3:
The number 465 fits into 409 0 times, leaving a remainder of 409.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 409, we get 409.
Append the next digit (6) from the dividend to 409 and continue with: 4096 / 465

Going ahead to step 4:
The number 465 fits into 4096 8 times, leaving a remainder of 376.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Subtracting 3720 from 4096 leaves us with 376.
Fetch the next digit (7) from the dividend, attach it to 376 and continue: 3767 / 465

Going ahead to step 5:
465 can be fit into 3767 8 times, resulting in a remainder of 47.
Use 8 as the next digit of our solution. 
Result so far: 88.0
Subtract 3720 from 3767 to get 47.
Grab the next digit (1) from the dividend, add it to 47, then carry on: 471 / 465

Step 6:
If we divide 471 by 465, we get 1 and a remainder of 6.
Put 1 as the next digit of the answer. 
Result so far: 881.0
The remainder is 6 after subtracting 465 from 471.
Include the next digit (9) from the dividend after 6, then repeat: 69 / 465

On to step 7:
69 divided by 465 is 0 with a remainder of 69.
Use 0 as the next digit of our solution. 
Result so far: 8810.0
If we subtract 0 from 69, we get 69.
Take the next digit (2) from the dividend and append it to 69, then repeat: 692 / 465

On to step 8:
692 divided by 465 is 1 with a remainder of 227.
The next digit of our result is 1. 
Result so far: 88101.0
If we take 465 away from 692, we end up with 227.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2270, and continue the process.

Let's proceed to step 9:
If we divide 2270 by 465, we get 4 and a remainder of 410.
Write down 4 as next digit of the result. 
Result so far: 88101.4
If we take 1860 away from 2270, we end up with 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

Moving on to step 10:
465 goes into 4100 8 times with a remainder of 380.
Put 8 as the next digit of the answer. 
Result so far: 88101.48
The remainder is 380 after subtracting 3720 from 4100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Step 11:
3800 divided by 465 is 8 with a remainder of 80.
Put 8 as the next digit of the answer. 
Result so far: 88101.488
Subtract 3720 from 3800 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.

Our division results in 88101.488 with a remaining 0.008.