We look at the division of 40852103 by 223 
We're looking to find how many times 223 goes into 40852103.

Step 1:
4 divided by 223 is 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 223

Moving on to step 2:
223 goes into 40 0 times with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Fetch the next digit (8) from the dividend, attach it to 40 and continue: 408 / 223

Moving on to step 3:
If we divide 408 by 223, we get 1 and a remainder of 185.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 223 from 408, we get 185.
Fetch the next digit (5) from the dividend, attach it to 185 and continue: 1855 / 223

Advancing to step 4:
The number 223 fits into 1855 8 times, leaving a remainder of 71.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
The remainder is 71 after subtracting 1784 from 1855.
Take the next digit (2) from the dividend and append it to 71, then repeat: 712 / 223

Step 5:
223 can be fit into 712 3 times, resulting in a remainder of 43.
Record the quotient 3 as the next digit in the result. 
Result so far: 183.0
If we subtract 669 from 712, we get 43.
Take the next digit (1) from the dividend and append it to 43, then repeat: 431 / 223

Let's proceed to step 6:
223 can be fit into 431 1 times, resulting in a remainder of 208.
The number 1 becomes the next digit in our result. 
Result so far: 1831.0
If we subtract 223 from 431, we get 208.
Fetch the next digit (0) from the dividend, attach it to 208 and continue: 2080 / 223

Step 7:
2080 divided by 223 is 9 with a remainder of 73.
Put 9 as the next digit of the answer. 
Result so far: 18319.0
If we subtract 2007 from 2080, we get 73.
Include the next digit (3) from the dividend after 73, then repeat: 733 / 223

Advancing to step 8:
If we divide 733 by 223, we get 3 and a remainder of 64.
Record the quotient 3 as the next digit in the result. 
Result so far: 183193.0
Subtract 669 from 733 to get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 9:
If we divide 640 by 223, we get 2 and a remainder of 194.
The number 2 becomes the next digit in our result. 
Result so far: 183193.2
The remainder is 194 after subtracting 446 from 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1940, and continue the process.

Advancing to step 10:
When dividing 1940 by 223, we get 8 with a remainder of 156.
The number 8 becomes the next digit in our result. 
Result so far: 183193.28
The remainder is 156 after subtracting 1784 from 1940.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Let's proceed to step 11:
The number 223 fits into 1560 6 times, leaving a remainder of 222.
Put 6 as the next digit of the answer. 
Result so far: 183193.286
Deduct 1338 from 1560 and we're left with 222.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2220, and continue the process.

Step 12:
223 goes into 2220 9 times with a remainder of 213.
Record the quotient 9 as the next digit in the result. 
Result so far: 183193.2869
If we take 2007 away from 2220, we end up with 213.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2130, and continue the process.

On to step 13:
2130 divided by 223 is 9 with a remainder of 123.
Record the quotient 9 as the next digit in the result. 
Result so far: 183193.28699
Deduct 2007 from 2130 and we're left with 123.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1230, and continue the process.

The final outcome is 183193.28699, with a leftover of 0.000123.