We look at the division of 40178663 by 927 
We're looking to find how many times 927 goes into 40178663.

Step 1:
When dividing 4 by 927, we get 0 with 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.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 927

Let's proceed to step 2:
927 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
The remainder is 40 after subtracting 0 from 40.
Take the next digit (1) from the dividend and append it to 40, then repeat: 401 / 927

Moving on to step 3:
If we divide 401 by 927, we get 0 and a remainder of 401.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 401 leaves us with 401.
Take the next digit (7) from the dividend and append it to 401, then repeat: 4017 / 927

Advancing to step 4:
927 can be fit into 4017 4 times, resulting in a remainder of 309.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Deduct 3708 from 4017 and we're left with 309.
Bring next digit (8) of the dividend behind the 309 and repeat the process: 3098 / 927

Step 5:
927 goes into 3098 3 times with a remainder of 317.
The next digit of our result is 3. 
Result so far: 43.0
Deduct 2781 from 3098 and we're left with 317.
Include the next digit (6) from the dividend after 317, then repeat: 3176 / 927

Let's proceed to step 6:
927 can be fit into 3176 3 times, resulting in a remainder of 395.
Put 3 as the next digit of the answer. 
Result so far: 433.0
Subtract 2781 from 3176 to get 395.
Bring next digit (6) of the dividend behind the 395 and repeat the process: 3956 / 927

Step 7:
The number 927 fits into 3956 4 times, leaving a remainder of 248.
Use 4 as the next digit of our solution. 
Result so far: 4334.0
The remainder is 248 after subtracting 3708 from 3956.
Bring next digit (3) of the dividend behind the 248 and repeat the process: 2483 / 927

Let's proceed to step 8:
927 can be fit into 2483 2 times, resulting in a remainder of 629.
The next digit of our result is 2. 
Result so far: 43342.0
Deduct 1854 from 2483 and we're left with 629.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6290, and continue the process.

Going ahead to step 9:
When dividing 6290 by 927, we get 6 with a remainder of 728.
The next digit of our result is 6. 
Result so far: 43342.6
If we subtract 5562 from 6290, we get 728.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7280, and continue the process.

Going ahead to step 10:
If we divide 7280 by 927, we get 7 and a remainder of 791.
The next digit of our result is 7. 
Result so far: 43342.67
Subtract 6489 from 7280 to get 791.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7910, and continue the process.

Step 11:
The number 927 fits into 7910 8 times, leaving a remainder of 494.
Use 8 as the next digit of our solution. 
Result so far: 43342.678
If we subtract 7416 from 7910, we get 494.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4940, and continue the process.

Moving on to step 12:
4940 divided by 927 is 5 with a remainder of 305.
The next digit of our result is 5. 
Result so far: 43342.6785
Subtracting 4635 from 4940 leaves us with 305.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3050, and continue the process.

Let's proceed to step 13:
When dividing 3050 by 927, we get 3 with a remainder of 269.
The next digit of our result is 3. 
Result so far: 43342.67853
If we take 2781 away from 3050, we end up with 269.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2690, and continue the process.

On to step 14:
927 goes into 2690 2 times with a remainder of 836.
The number 2 becomes the next digit in our result. 
Result so far: 43342.678532
If we take 1854 away from 2690, we end up with 836.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8360, and continue the process.

Step 15:
When dividing 8360 by 927, we get 9 with a remainder of 17.
Write down 9 as next digit of the result. 
Result so far: 43342.6785329
Deduct 8343 from 8360 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 16:
927 goes into 170 0 times with a remainder of 170.
Write down 0 as next digit of the result. 
Result so far: 43342.6785329
Subtracting 0 from 170 leaves us with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

The final result is 43342.6785329 with a remainder of 1.7e-07.