Let's divide 40496256 by 867
Our goal is to divide 40496256 by 867.

Step 1:
4 divided by 867 is 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 867

Advancing to step 2:
The number 867 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Include the next digit (4) from the dividend after 40, then repeat: 404 / 867

Moving on to step 3:
867 goes into 404 0 times with a remainder of 404.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 404, we end up with 404.
Take the next digit (9) from the dividend and append it to 404, then repeat: 4049 / 867

Going ahead to step 4:
867 goes into 4049 4 times with a remainder of 581.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 3468 from 4049 to get 581.
Bring next digit (6) of the dividend behind the 581 and repeat the process: 5816 / 867

Step 5:
The number 867 fits into 5816 6 times, leaving a remainder of 614.
Use 6 as the next digit of our solution. 
Result so far: 46.0
Subtract 5202 from 5816 to get 614.
Include the next digit (2) from the dividend after 614, then repeat: 6142 / 867

Step 6:
The number 867 fits into 6142 7 times, leaving a remainder of 73.
The number 7 becomes the next digit in our result. 
Result so far: 467.0
Subtracting 6069 from 6142 leaves us with 73.
Bring next digit (5) of the dividend behind the 73 and repeat the process: 735 / 867

Moving on to step 7:
867 can be fit into 735 0 times, resulting in a remainder of 735.
The next digit of our result is 0. 
Result so far: 4670.0
The remainder is 735 after subtracting 0 from 735.
Bring next digit (6) of the dividend behind the 735 and repeat the process: 7356 / 867

Let's proceed to step 8:
When dividing 7356 by 867, we get 8 with a remainder of 420.
Write down 8 as next digit of the result. 
Result so far: 46708.0
If we take 6936 away from 7356, we end up with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Step 9:
When dividing 4200 by 867, we get 4 with a remainder of 732.
Use 4 as the next digit of our solution. 
Result so far: 46708.4
Subtracting 3468 from 4200 leaves us with 732.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7320, and continue the process.

Advancing to step 10:
The number 867 fits into 7320 8 times, leaving a remainder of 384.
The next digit of our result is 8. 
Result so far: 46708.48
Deduct 6936 from 7320 and we're left with 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

Advancing to step 11:
The number 867 fits into 3840 4 times, leaving a remainder of 372.
Record the quotient 4 as the next digit in the result. 
Result so far: 46708.484
If we take 3468 away from 3840, we end up with 372.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3720, and continue the process.

Going ahead to step 12:
If we divide 3720 by 867, we get 4 and a remainder of 252.
Write down 4 as next digit of the result. 
Result so far: 46708.4844
Deduct 3468 from 3720 and we're left with 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

The quotient of the division is 46708.4844, and the remainder is 0.00252.