40906019 ÷ 927 
We want to figure out the number of times 40906019 can be divided by 927.

Going ahead to step 1:
The number 927 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.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 927

Moving on to step 2:
When dividing 40 by 927, we get 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.
Bring next digit (9) of the dividend behind the 40 and repeat the process: 409 / 927

Step 3:
409 divided by 927 is 0 with a remainder of 409.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 409 after subtracting 0 from 409.
Append the next digit (0) from the dividend to 409 and continue with: 4090 / 927

Step 4:
If we divide 4090 by 927, we get 4 and a remainder of 382.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 3708 from 4090, we get 382.
Append the next digit (6) from the dividend to 382 and continue with: 3826 / 927

Step 5:
The number 927 fits into 3826 4 times, leaving a remainder of 118.
Record the quotient 4 as the next digit in the result. 
Result so far: 44.0
If we subtract 3708 from 3826, we get 118.
Fetch the next digit (0) from the dividend, attach it to 118 and continue: 1180 / 927

Let's proceed to step 6:
The number 927 fits into 1180 1 times, leaving a remainder of 253.
Write down 1 as next digit of the result. 
Result so far: 441.0
If we subtract 927 from 1180, we get 253.
Include the next digit (1) from the dividend after 253, then repeat: 2531 / 927

Advancing to step 7:
When dividing 2531 by 927, we get 2 with a remainder of 677.
Record the quotient 2 as the next digit in the result. 
Result so far: 4412.0
Subtract 1854 from 2531 to get 677.
Fetch the next digit (9) from the dividend, attach it to 677 and continue: 6779 / 927

Moving on to step 8:
927 goes into 6779 7 times with a remainder of 290.
Put 7 as the next digit of the answer. 
Result so far: 44127.0
Subtracting 6489 from 6779 leaves us with 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

Advancing to step 9:
When dividing 2900 by 927, we get 3 with a remainder of 119.
The next digit of our result is 3. 
Result so far: 44127.3
Subtract 2781 from 2900 to get 119.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

On to step 10:
927 goes into 1190 1 times with a remainder of 263.
Use 1 as the next digit of our solution. 
Result so far: 44127.31
The remainder is 263 after subtracting 927 from 1190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2630, and continue the process.

Let's proceed to step 11:
927 can be fit into 2630 2 times, resulting in a remainder of 776.
Use 2 as the next digit of our solution. 
Result so far: 44127.312
Deduct 1854 from 2630 and we're left with 776.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7760, and continue the process.

Advancing to step 12:
When dividing 7760 by 927, we get 8 with a remainder of 344.
Put 8 as the next digit of the answer. 
Result so far: 44127.3128
Deduct 7416 from 7760 and we're left with 344.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Going ahead to step 13:
The number 927 fits into 3440 3 times, leaving a remainder of 659.
Use 3 as the next digit of our solution. 
Result so far: 44127.31283
The remainder is 659 after subtracting 2781 from 3440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6590, and continue the process.

On to step 14:
If we divide 6590 by 927, we get 7 and a remainder of 101.
Record the quotient 7 as the next digit in the result. 
Result so far: 44127.312837
Deduct 6489 from 6590 and we're left with 101.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1010, and continue the process.

Going ahead to step 15:
927 goes into 1010 1 times with a remainder of 83.
The number 1 becomes the next digit in our result. 
Result so far: 44127.3128371
Deduct 927 from 1010 and we're left with 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

On to step 16:
927 goes into 830 0 times with a remainder of 830.
Write down 0 as next digit of the result. 
Result so far: 44127.3128371
Subtract 0 from 830 to get 830.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8300, and continue the process.

The quotient of the division is 44127.3128371, and the remainder is 8.3e-07.