40951670 ÷ 855 
We're looking to find how many times 855 goes into 40951670.

On to step 1:
If we divide 4 by 855, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 855

Going ahead to step 2:
The number 855 fits into 40 0 times, leaving a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Append the next digit (9) from the dividend to 40 and continue with: 409 / 855

Let's proceed to step 3:
If we divide 409 by 855, we get 0 and a remainder of 409.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 409, we get 409.
Include the next digit (5) from the dividend after 409, then repeat: 4095 / 855

Let's proceed to step 4:
When dividing 4095 by 855, we get 4 with a remainder of 675.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 3420 from 4095 and we're left with 675.
Fetch the next digit (1) from the dividend, attach it to 675 and continue: 6751 / 855

On to step 5:
When dividing 6751 by 855, we get 7 with a remainder of 766.
Put 7 as the next digit of the answer. 
Result so far: 47.0
The remainder is 766 after subtracting 5985 from 6751.
Grab the next digit (6) from the dividend, add it to 766, then carry on: 7666 / 855

Going ahead to step 6:
855 can be fit into 7666 8 times, resulting in a remainder of 826.
The number 8 becomes the next digit in our result. 
Result so far: 478.0
Subtracting 6840 from 7666 leaves us with 826.
Grab the next digit (7) from the dividend, add it to 826, then carry on: 8267 / 855

Advancing to step 7:
When dividing 8267 by 855, we get 9 with a remainder of 572.
Use 9 as the next digit of our solution. 
Result so far: 4789.0
If we take 7695 away from 8267, we end up with 572.
Grab the next digit (0) from the dividend, add it to 572, then carry on: 5720 / 855

Moving on to step 8:
855 goes into 5720 6 times with a remainder of 590.
Put 6 as the next digit of the answer. 
Result so far: 47896.0
If we subtract 5130 from 5720, we get 590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5900, and continue the process.

On to step 9:
If we divide 5900 by 855, we get 6 and a remainder of 770.
Use 6 as the next digit of our solution. 
Result so far: 47896.6
The remainder is 770 after subtracting 5130 from 5900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7700, and continue the process.

Going ahead to step 10:
7700 divided by 855 is 9 with a remainder of 5.
The next digit of our result is 9. 
Result so far: 47896.69
Subtracting 7695 from 7700 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 11:
50 divided by 855 is 0 with a remainder of 50.
Write down 0 as next digit of the result. 
Result so far: 47896.69
If we subtract 0 from 50, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 12:
The number 855 fits into 500 0 times, leaving a remainder of 500.
Use 0 as the next digit of our solution. 
Result so far: 47896.69
The remainder is 500 after subtracting 0 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Our division results in 47896.69 with a remaining 0.005.