40860716 divided by 468 
We want to figure out the number of times 40860716 can be divided by 468.

Moving on to step 1:
If we divide 4 by 468, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 468

Advancing to step 2:
468 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Bring next digit (8) of the dividend behind the 40 and repeat the process: 408 / 468

Step 3:
The number 468 fits into 408 0 times, leaving a remainder of 408.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 408 leaves us with 408.
Grab the next digit (6) from the dividend, add it to 408, then carry on: 4086 / 468

Advancing to step 4:
468 goes into 4086 8 times with a remainder of 342.
Use 8 as the next digit of our solution. 
Result so far: 8.0
The remainder is 342 after subtracting 3744 from 4086.
Append the next digit (0) from the dividend to 342 and continue with: 3420 / 468

Moving on to step 5:
3420 divided by 468 is 7 with a remainder of 144.
Write down 7 as next digit of the result. 
Result so far: 87.0
Subtract 3276 from 3420 to get 144.
Include the next digit (7) from the dividend after 144, then repeat: 1447 / 468

Let's proceed to step 6:
468 goes into 1447 3 times with a remainder of 43.
Write down 3 as next digit of the result. 
Result so far: 873.0
Deduct 1404 from 1447 and we're left with 43.
Grab the next digit (1) from the dividend, add it to 43, then carry on: 431 / 468

On to step 7:
468 can be fit into 431 0 times, resulting in a remainder of 431.
Put 0 as the next digit of the answer. 
Result so far: 8730.0
Subtract 0 from 431 to get 431.
Bring next digit (6) of the dividend behind the 431 and repeat the process: 4316 / 468

Let's proceed to step 8:
468 goes into 4316 9 times with a remainder of 104.
Use 9 as the next digit of our solution. 
Result so far: 87309.0
The remainder is 104 after subtracting 4212 from 4316.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

On to step 9:
The number 468 fits into 1040 2 times, leaving a remainder of 104.
Put 2 as the next digit of the answer. 
Result so far: 87309.2
Subtracting 936 from 1040 leaves us with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

On to step 10:
If we divide 1040 by 468, we get 2 and a remainder of 104.
Write down 2 as next digit of the result. 
Result so far: 87309.22
If we take 936 away from 1040, we end up with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

The final outcome is 87309.22, with a leftover of 0.104.