We're dividing 40697924 by 463 
We want to figure out the number of times 40697924 can be divided by 463.

On to step 1:
If we divide 4 by 463, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 463

Moving on to step 2:
40 divided by 463 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Append the next digit (6) from the dividend to 40 and continue with: 406 / 463

On to step 3:
406 divided by 463 is 0 with a remainder of 406.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 406 and we're left with 406.
Grab the next digit (9) from the dividend, add it to 406, then carry on: 4069 / 463

Step 4:
The number 463 fits into 4069 8 times, leaving a remainder of 365.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Subtract 3704 from 4069 to get 365.
Take the next digit (7) from the dividend and append it to 365, then repeat: 3657 / 463

Step 5:
3657 divided by 463 is 7 with a remainder of 416.
The next digit of our result is 7. 
Result so far: 87.0
The remainder is 416 after subtracting 3241 from 3657.
Grab the next digit (9) from the dividend, add it to 416, then carry on: 4169 / 463

On to step 6:
When dividing 4169 by 463, we get 9 with a remainder of 2.
The number 9 becomes the next digit in our result. 
Result so far: 879.0
Subtracting 4167 from 4169 leaves us with 2.
Include the next digit (2) from the dividend after 2, then repeat: 22 / 463

Step 7:
The number 463 fits into 22 0 times, leaving a remainder of 22.
The number 0 becomes the next digit in our result. 
Result so far: 8790.0
If we subtract 0 from 22, we get 22.
Fetch the next digit (4) from the dividend, attach it to 22 and continue: 224 / 463

Moving on to step 8:
224 divided by 463 is 0 with a remainder of 224.
Use 0 as the next digit of our solution. 
Result so far: 87900.0
If we take 0 away from 224, we end up with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Let's proceed to step 9:
2240 divided by 463 is 4 with a remainder of 388.
Put 4 as the next digit of the answer. 
Result so far: 87900.4
The remainder is 388 after subtracting 1852 from 2240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

On to step 10:
When dividing 3880 by 463, we get 8 with a remainder of 176.
Write down 8 as next digit of the result. 
Result so far: 87900.48
The remainder is 176 after subtracting 3704 from 3880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Advancing to step 11:
The number 463 fits into 1760 3 times, leaving a remainder of 371.
Put 3 as the next digit of the answer. 
Result so far: 87900.483
Subtract 1389 from 1760 to get 371.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3710, and continue the process.

Step 12:
3710 divided by 463 is 8 with a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 87900.4838
The remainder is 6 after subtracting 3704 from 3710.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 13:
The number 463 fits into 60 0 times, leaving a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 87900.4838
Subtract 0 from 60 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 14:
463 goes into 600 1 times with a remainder of 137.
The number 1 becomes the next digit in our result. 
Result so far: 87900.483801
Deduct 463 from 600 and we're left with 137.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1370, and continue the process.

Going ahead to step 15:
When dividing 1370 by 463, we get 2 with a remainder of 444.
The next digit of our result is 2. 
Result so far: 87900.4838012
Subtract 926 from 1370 to get 444.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4440, and continue the process.

Advancing to step 16:
If we divide 4440 by 463, we get 9 and a remainder of 273.
Write down 9 as next digit of the result. 
Result so far: 87900.48380129
The remainder is 273 after subtracting 4167 from 4440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2730, and continue the process.

The final result is 87900.48380129 with a remainder of 2.73e-07.