Let's divide 40861477 by 517
Our goal is to divide 40861477 by 517.

Going ahead to step 1:
If we divide 4 by 517, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 517

Let's proceed to step 2:
When dividing 40 by 517, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Include the next digit (8) from the dividend after 40, then repeat: 408 / 517

Let's proceed to step 3:
517 can be fit into 408 0 times, resulting in a remainder of 408.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 408, we end up with 408.
Take the next digit (6) from the dividend and append it to 408, then repeat: 4086 / 517

On to step 4:
517 goes into 4086 7 times with a remainder of 467.
The next digit of our result is 7. 
Result so far: 7.0
Subtract 3619 from 4086 to get 467.
Take the next digit (1) from the dividend and append it to 467, then repeat: 4671 / 517

Going ahead to step 5:
517 can be fit into 4671 9 times, resulting in a remainder of 18.
The next digit of our result is 9. 
Result so far: 79.0
If we take 4653 away from 4671, we end up with 18.
Grab the next digit (4) from the dividend, add it to 18, then carry on: 184 / 517

Going ahead to step 6:
517 can be fit into 184 0 times, resulting in a remainder of 184.
Use 0 as the next digit of our solution. 
Result so far: 790.0
If we take 0 away from 184, we end up with 184.
Take the next digit (7) from the dividend and append it to 184, then repeat: 1847 / 517

On to step 7:
517 goes into 1847 3 times with a remainder of 296.
Record the quotient 3 as the next digit in the result. 
Result so far: 7903.0
Subtract 1551 from 1847 to get 296.
Bring next digit (7) of the dividend behind the 296 and repeat the process: 2967 / 517

Step 8:
2967 divided by 517 is 5 with a remainder of 382.
Record the quotient 5 as the next digit in the result. 
Result so far: 79035.0
If we subtract 2585 from 2967, we get 382.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3820, and continue the process.

Let's proceed to step 9:
517 goes into 3820 7 times with a remainder of 201.
Record the quotient 7 as the next digit in the result. 
Result so far: 79035.7
Subtract 3619 from 3820 to get 201.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2010, and continue the process.

Advancing to step 10:
If we divide 2010 by 517, we get 3 and a remainder of 459.
The number 3 becomes the next digit in our result. 
Result so far: 79035.73
Subtract 1551 from 2010 to get 459.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4590, and continue the process.

Step 11:
517 goes into 4590 8 times with a remainder of 454.
Write down 8 as next digit of the result. 
Result so far: 79035.738
Subtracting 4136 from 4590 leaves us with 454.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4540, and continue the process.

Step 12:
517 goes into 4540 8 times with a remainder of 404.
Put 8 as the next digit of the answer. 
Result so far: 79035.7388
Deduct 4136 from 4540 and we're left with 404.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4040, and continue the process.

The final result is 79035.7388 with a remainder of 0.00404.