We look at the division of 40965943 by 521 
We want to figure out the number of times 40965943 can be divided by 521.

Advancing to step 1:
521 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 521

Let's proceed to step 2:
If we divide 40 by 521, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Grab the next digit (9) from the dividend, add it to 40, then carry on: 409 / 521

Going ahead to step 3:
521 goes into 409 0 times with a remainder of 409.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 409 to get 409.
Bring next digit (6) of the dividend behind the 409 and repeat the process: 4096 / 521

Going ahead to step 4:
The number 521 fits into 4096 7 times, leaving a remainder of 449.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtracting 3647 from 4096 leaves us with 449.
Grab the next digit (5) from the dividend, add it to 449, then carry on: 4495 / 521

Step 5:
521 can be fit into 4495 8 times, resulting in a remainder of 327.
Write down 8 as next digit of the result. 
Result so far: 78.0
If we take 4168 away from 4495, we end up with 327.
Bring next digit (9) of the dividend behind the 327 and repeat the process: 3279 / 521

Going ahead to step 6:
When dividing 3279 by 521, we get 6 with a remainder of 153.
Put 6 as the next digit of the answer. 
Result so far: 786.0
Subtract 3126 from 3279 to get 153.
Bring next digit (4) of the dividend behind the 153 and repeat the process: 1534 / 521

Step 7:
If we divide 1534 by 521, we get 2 and a remainder of 492.
Record the quotient 2 as the next digit in the result. 
Result so far: 7862.0
The remainder is 492 after subtracting 1042 from 1534.
Take the next digit (3) from the dividend and append it to 492, then repeat: 4923 / 521

Let's proceed to step 8:
521 can be fit into 4923 9 times, resulting in a remainder of 234.
The number 9 becomes the next digit in our result. 
Result so far: 78629.0
Subtracting 4689 from 4923 leaves us with 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Moving on to step 9:
The number 521 fits into 2340 4 times, leaving a remainder of 256.
Use 4 as the next digit of our solution. 
Result so far: 78629.4
If we subtract 2084 from 2340, we get 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Moving on to step 10:
When dividing 2560 by 521, we get 4 with a remainder of 476.
The next digit of our result is 4. 
Result so far: 78629.44
The remainder is 476 after subtracting 2084 from 2560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4760, and continue the process.

In conclusion, the division gives 78629.44 with a balance of 0.476.