We're dividing 40485992 by 867 
We want to figure out the number of times 40485992 can be divided by 867.

Step 1:
The number 867 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 867

On to step 2:
867 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Append the next digit (4) from the dividend to 40 and continue with: 404 / 867

On to step 3:
867 goes into 404 0 times with a remainder of 404.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 404 and we're left with 404.
Take the next digit (8) from the dividend and append it to 404, then repeat: 4048 / 867

Advancing to step 4:
867 can be fit into 4048 4 times, resulting in a remainder of 580.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
The remainder is 580 after subtracting 3468 from 4048.
Append the next digit (5) from the dividend to 580 and continue with: 5805 / 867

Let's proceed to step 5:
867 can be fit into 5805 6 times, resulting in a remainder of 603.
Use 6 as the next digit of our solution. 
Result so far: 46.0
Deduct 5202 from 5805 and we're left with 603.
Take the next digit (9) from the dividend and append it to 603, then repeat: 6039 / 867

Let's proceed to step 6:
867 can be fit into 6039 6 times, resulting in a remainder of 837.
Record the quotient 6 as the next digit in the result. 
Result so far: 466.0
Subtracting 5202 from 6039 leaves us with 837.
Bring next digit (9) of the dividend behind the 837 and repeat the process: 8379 / 867

On to step 7:
867 can be fit into 8379 9 times, resulting in a remainder of 576.
The number 9 becomes the next digit in our result. 
Result so far: 4669.0
Deduct 7803 from 8379 and we're left with 576.
Include the next digit (2) from the dividend after 576, then repeat: 5762 / 867

Let's proceed to step 8:
867 can be fit into 5762 6 times, resulting in a remainder of 560.
Use 6 as the next digit of our solution. 
Result so far: 46696.0
Subtract 5202 from 5762 to get 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5600, and continue the process.

Going ahead to step 9:
867 goes into 5600 6 times with a remainder of 398.
Use 6 as the next digit of our solution. 
Result so far: 46696.6
Deduct 5202 from 5600 and we're left with 398.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3980, and continue the process.

Going ahead to step 10:
When dividing 3980 by 867, we get 4 with a remainder of 512.
The number 4 becomes the next digit in our result. 
Result so far: 46696.64
Subtracting 3468 from 3980 leaves us with 512.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5120, and continue the process.

Going ahead to step 11:
The number 867 fits into 5120 5 times, leaving a remainder of 785.
Write down 5 as next digit of the result. 
Result so far: 46696.645
If we take 4335 away from 5120, we end up with 785.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7850, and continue the process.

Moving on to step 12:
867 can be fit into 7850 9 times, resulting in a remainder of 47.
Record the quotient 9 as the next digit in the result. 
Result so far: 46696.6459
Deduct 7803 from 7850 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Advancing to step 13:
867 can be fit into 470 0 times, resulting in a remainder of 470.
The next digit of our result is 0. 
Result so far: 46696.6459
Deduct 0 from 470 and we're left with 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4700, and continue the process.

Moving on to step 14:
When dividing 4700 by 867, we get 5 with a remainder of 365.
Use 5 as the next digit of our solution. 
Result so far: 46696.645905
If we take 4335 away from 4700, we end up with 365.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3650, and continue the process.

Step 15:
The number 867 fits into 3650 4 times, leaving a remainder of 182.
The number 4 becomes the next digit in our result. 
Result so far: 46696.6459054
The remainder is 182 after subtracting 3468 from 3650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

On to step 16:
867 can be fit into 1820 2 times, resulting in a remainder of 86.
Write down 2 as next digit of the result. 
Result so far: 46696.64590542
If we subtract 1734 from 1820, we get 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

The final outcome is 46696.64590542, with a leftover of 8.6e-08.