40326012 ÷ 923 
Let's see how many times 923 fits into 40326012.

Let's proceed to step 1:
If we divide 4 by 923, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 923

On to step 2:
When dividing 40 by 923, we get 0 with 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.
Bring next digit (3) of the dividend behind the 40 and repeat the process: 403 / 923

On to step 3:
923 goes into 403 0 times with a remainder of 403.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 403, we end up with 403.
Append the next digit (2) from the dividend to 403 and continue with: 4032 / 923

Moving on to step 4:
923 goes into 4032 4 times with a remainder of 340.
Write down 4 as next digit of the result. 
Result so far: 4.0
Deduct 3692 from 4032 and we're left with 340.
Take the next digit (6) from the dividend and append it to 340, then repeat: 3406 / 923

On to step 5:
When dividing 3406 by 923, we get 3 with a remainder of 637.
Write down 3 as next digit of the result. 
Result so far: 43.0
If we subtract 2769 from 3406, we get 637.
Take the next digit (0) from the dividend and append it to 637, then repeat: 6370 / 923

Advancing to step 6:
923 goes into 6370 6 times with a remainder of 832.
Record the quotient 6 as the next digit in the result. 
Result so far: 436.0
The remainder is 832 after subtracting 5538 from 6370.
Fetch the next digit (1) from the dividend, attach it to 832 and continue: 8321 / 923

Going ahead to step 7:
923 goes into 8321 9 times with a remainder of 14.
Put 9 as the next digit of the answer. 
Result so far: 4369.0
If we subtract 8307 from 8321, we get 14.
Include the next digit (2) from the dividend after 14, then repeat: 142 / 923

Going ahead to step 8:
923 goes into 142 0 times with a remainder of 142.
Use 0 as the next digit of our solution. 
Result so far: 43690.0
If we take 0 away from 142, we end up with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Advancing to step 9:
The number 923 fits into 1420 1 times, leaving a remainder of 497.
Put 1 as the next digit of the answer. 
Result so far: 43690.1
The remainder is 497 after subtracting 923 from 1420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4970, and continue the process.

On to step 10:
923 can be fit into 4970 5 times, resulting in a remainder of 355.
The number 5 becomes the next digit in our result. 
Result so far: 43690.15
If we take 4615 away from 4970, we end up with 355.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3550, and continue the process.

Moving on to step 11:
3550 divided by 923 is 3 with a remainder of 781.
Record the quotient 3 as the next digit in the result. 
Result so far: 43690.153
Subtracting 2769 from 3550 leaves us with 781.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7810, and continue the process.

Moving on to step 12:
If we divide 7810 by 923, we get 8 and a remainder of 426.
Use 8 as the next digit of our solution. 
Result so far: 43690.1538
If we subtract 7384 from 7810, we get 426.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4260, and continue the process.

Going ahead to step 13:
923 can be fit into 4260 4 times, resulting in a remainder of 568.
The next digit of our result is 4. 
Result so far: 43690.15384
Deduct 3692 from 4260 and we're left with 568.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5680, and continue the process.

On to step 14:
5680 divided by 923 is 6 with a remainder of 142.
Write down 6 as next digit of the result. 
Result so far: 43690.153846
Subtract 5538 from 5680 to get 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Advancing to step 15:
1420 divided by 923 is 1 with a remainder of 497.
The next digit of our result is 1. 
Result so far: 43690.1538461
Subtract 923 from 1420 to get 497.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4970, and continue the process.

Advancing to step 16:
The number 923 fits into 4970 5 times, leaving a remainder of 355.
Use 5 as the next digit of our solution. 
Result so far: 43690.15384615
If we take 4615 away from 4970, we end up with 355.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3550, and continue the process.

In conclusion, the division gives 43690.15384615 with a balance of 3.55e-07.