We're dividing 40544524 by 923 
Our goal is to divide 40544524 by 923.

On to step 1:
If we divide 4 by 923, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 923

On to step 2:
923 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Grab the next digit (5) from the dividend, add it to 40, then carry on: 405 / 923

Advancing to step 3:
923 can be fit into 405 0 times, resulting in a remainder of 405.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 405, we end up with 405.
Bring next digit (4) of the dividend behind the 405 and repeat the process: 4054 / 923

Let's proceed to step 4:
923 can be fit into 4054 4 times, resulting in a remainder of 362.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtracting 3692 from 4054 leaves us with 362.
Bring next digit (4) of the dividend behind the 362 and repeat the process: 3624 / 923

Advancing to step 5:
923 goes into 3624 3 times with a remainder of 855.
Put 3 as the next digit of the answer. 
Result so far: 43.0
If we take 2769 away from 3624, we end up with 855.
Include the next digit (5) from the dividend after 855, then repeat: 8555 / 923

On to step 6:
923 goes into 8555 9 times with a remainder of 248.
Use 9 as the next digit of our solution. 
Result so far: 439.0
If we subtract 8307 from 8555, we get 248.
Append the next digit (2) from the dividend to 248 and continue with: 2482 / 923

Advancing to step 7:
If we divide 2482 by 923, we get 2 and a remainder of 636.
The next digit of our result is 2. 
Result so far: 4392.0
If we subtract 1846 from 2482, we get 636.
Fetch the next digit (4) from the dividend, attach it to 636 and continue: 6364 / 923

Moving on to step 8:
The number 923 fits into 6364 6 times, leaving a remainder of 826.
Put 6 as the next digit of the answer. 
Result so far: 43926.0
Deduct 5538 from 6364 and we're left with 826.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8260, and continue the process.

Advancing to step 9:
923 can be fit into 8260 8 times, resulting in a remainder of 876.
Use 8 as the next digit of our solution. 
Result so far: 43926.8
Deduct 7384 from 8260 and we're left with 876.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8760, and continue the process.

Let's proceed to step 10:
The number 923 fits into 8760 9 times, leaving a remainder of 453.
Use 9 as the next digit of our solution. 
Result so far: 43926.89
The remainder is 453 after subtracting 8307 from 8760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4530, and continue the process.

Step 11:
The number 923 fits into 4530 4 times, leaving a remainder of 838.
Put 4 as the next digit of the answer. 
Result so far: 43926.894
The remainder is 838 after subtracting 3692 from 4530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8380, and continue the process.

Advancing to step 12:
The number 923 fits into 8380 9 times, leaving a remainder of 73.
The next digit of our result is 9. 
Result so far: 43926.8949
Subtracting 8307 from 8380 leaves us with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Step 13:
If we divide 730 by 923, we get 0 and a remainder of 730.
The number 0 becomes the next digit in our result. 
Result so far: 43926.8949
The remainder is 730 after subtracting 0 from 730.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7300, and continue the process.

Let's proceed to step 14:
7300 divided by 923 is 7 with a remainder of 839.
Put 7 as the next digit of the answer. 
Result so far: 43926.894907
Deduct 6461 from 7300 and we're left with 839.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8390, and continue the process.

Moving on to step 15:
If we divide 8390 by 923, we get 9 and a remainder of 83.
Record the quotient 9 as the next digit in the result. 
Result so far: 43926.8949079
If we subtract 8307 from 8390, we get 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Advancing to step 16:
The number 923 fits into 830 0 times, leaving a remainder of 830.
The next digit of our result is 0. 
Result so far: 43926.8949079
If we take 0 away from 830, we end up with 830.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8300, and continue the process.

After the division, we end up with 43926.8949079 and a remainder of 8.3e-07.