40694112 ÷ 855 
Our goal is to divide 40694112 by 855.

Moving on to step 1:
When dividing 4 by 855, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 855

Going ahead to step 2:
When dividing 40 by 855, we get 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Take the next digit (6) from the dividend and append it to 40, then repeat: 406 / 855

Step 3:
855 can be fit into 406 0 times, resulting in a remainder of 406.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 406, we get 406.
Bring next digit (9) of the dividend behind the 406 and repeat the process: 4069 / 855

Step 4:
The number 855 fits into 4069 4 times, leaving a remainder of 649.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we take 3420 away from 4069, we end up with 649.
Fetch the next digit (4) from the dividend, attach it to 649 and continue: 6494 / 855

Moving on to step 5:
When dividing 6494 by 855, we get 7 with a remainder of 509.
Put 7 as the next digit of the answer. 
Result so far: 47.0
If we take 5985 away from 6494, we end up with 509.
Fetch the next digit (1) from the dividend, attach it to 509 and continue: 5091 / 855

Moving on to step 6:
If we divide 5091 by 855, we get 5 and a remainder of 816.
The number 5 becomes the next digit in our result. 
Result so far: 475.0
If we take 4275 away from 5091, we end up with 816.
Include the next digit (1) from the dividend after 816, then repeat: 8161 / 855

Going ahead to step 7:
8161 divided by 855 is 9 with a remainder of 466.
Write down 9 as next digit of the result. 
Result so far: 4759.0
The remainder is 466 after subtracting 7695 from 8161.
Append the next digit (2) from the dividend to 466 and continue with: 4662 / 855

Let's proceed to step 8:
855 can be fit into 4662 5 times, resulting in a remainder of 387.
The next digit of our result is 5. 
Result so far: 47595.0
If we subtract 4275 from 4662, we get 387.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3870, and continue the process.

Going ahead to step 9:
The number 855 fits into 3870 4 times, leaving a remainder of 450.
The number 4 becomes the next digit in our result. 
Result so far: 47595.4
Deduct 3420 from 3870 and we're left with 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4500, and continue the process.

Step 10:
855 can be fit into 4500 5 times, resulting in a remainder of 225.
Write down 5 as next digit of the result. 
Result so far: 47595.45
Subtract 4275 from 4500 to get 225.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Moving on to step 11:
If we divide 2250 by 855, we get 2 and a remainder of 540.
The number 2 becomes the next digit in our result. 
Result so far: 47595.452
The remainder is 540 after subtracting 1710 from 2250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

On to step 12:
When dividing 5400 by 855, we get 6 with a remainder of 270.
The number 6 becomes the next digit in our result. 
Result so far: 47595.4526
Subtract 5130 from 5400 to get 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Going ahead to step 13:
855 can be fit into 2700 3 times, resulting in a remainder of 135.
The number 3 becomes the next digit in our result. 
Result so far: 47595.45263
Subtract 2565 from 2700 to get 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

On to step 14:
If we divide 1350 by 855, we get 1 and a remainder of 495.
Use 1 as the next digit of our solution. 
Result so far: 47595.452631
If we subtract 855 from 1350, we get 495.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4950, and continue the process.

Step 15:
If we divide 4950 by 855, we get 5 and a remainder of 675.
The number 5 becomes the next digit in our result. 
Result so far: 47595.4526315
Subtract 4275 from 4950 to get 675.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6750, and continue the process.

Step 16:
When dividing 6750 by 855, we get 7 with a remainder of 765.
Put 7 as the next digit of the answer. 
Result so far: 47595.45263157
Subtract 5985 from 6750 to get 765.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7650, and continue the process.

After the division, we end up with 47595.45263157 and a remainder of 7.65e-07.