We're dividing 40234593 by 816 
We want to divide 40234593 by 816.

Advancing to step 1:
816 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 816

Moving on to step 2:
40 divided by 816 is 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Bring next digit (2) of the dividend behind the 40 and repeat the process: 402 / 816

Going ahead to step 3:
The number 816 fits into 402 0 times, leaving a remainder of 402.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 402, we get 402.
Grab the next digit (3) from the dividend, add it to 402, then carry on: 4023 / 816

Moving on to step 4:
816 can be fit into 4023 4 times, resulting in a remainder of 759.
The next digit of our result is 4. 
Result so far: 4.0
If we take 3264 away from 4023, we end up with 759.
Take the next digit (4) from the dividend and append it to 759, then repeat: 7594 / 816

Step 5:
If we divide 7594 by 816, we get 9 and a remainder of 250.
The next digit of our result is 9. 
Result so far: 49.0
Deduct 7344 from 7594 and we're left with 250.
Take the next digit (5) from the dividend and append it to 250, then repeat: 2505 / 816

Moving on to step 6:
The number 816 fits into 2505 3 times, leaving a remainder of 57.
Use 3 as the next digit of our solution. 
Result so far: 493.0
If we subtract 2448 from 2505, we get 57.
Take the next digit (9) from the dividend and append it to 57, then repeat: 579 / 816

Step 7:
816 goes into 579 0 times with a remainder of 579.
Put 0 as the next digit of the answer. 
Result so far: 4930.0
The remainder is 579 after subtracting 0 from 579.
Bring next digit (3) of the dividend behind the 579 and repeat the process: 5793 / 816

Going ahead to step 8:
5793 divided by 816 is 7 with a remainder of 81.
Put 7 as the next digit of the answer. 
Result so far: 49307.0
If we take 5712 away from 5793, we end up with 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Let's proceed to step 9:
816 goes into 810 0 times with a remainder of 810.
Put 0 as the next digit of the answer. 
Result so far: 49307.0
Subtract 0 from 810 to get 810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8100, and continue the process.

Step 10:
8100 divided by 816 is 9 with a remainder of 756.
Use 9 as the next digit of our solution. 
Result so far: 49307.09
Deduct 7344 from 8100 and we're left with 756.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7560, and continue the process.

Moving on to step 11:
816 goes into 7560 9 times with a remainder of 216.
Use 9 as the next digit of our solution. 
Result so far: 49307.099
If we take 7344 away from 7560, we end up with 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

The final result is 49307.099 with a remainder of 0.0216.