40673946 ÷ 706 
We want to divide 40673946 by 706.

Going ahead to step 1:
If we divide 4 by 706, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 706

Let's proceed to step 2:
706 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 706

Let's proceed to step 3:
The number 706 fits into 406 0 times, leaving a remainder of 406.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 406 to get 406.
Bring next digit (7) of the dividend behind the 406 and repeat the process: 4067 / 706

On to step 4:
706 goes into 4067 5 times with a remainder of 537.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we subtract 3530 from 4067, we get 537.
Grab the next digit (3) from the dividend, add it to 537, then carry on: 5373 / 706

Going ahead to step 5:
If we divide 5373 by 706, we get 7 and a remainder of 431.
The number 7 becomes the next digit in our result. 
Result so far: 57.0
Subtract 4942 from 5373 to get 431.
Fetch the next digit (9) from the dividend, attach it to 431 and continue: 4319 / 706

Let's proceed to step 6:
The number 706 fits into 4319 6 times, leaving a remainder of 83.
The number 6 becomes the next digit in our result. 
Result so far: 576.0
The remainder is 83 after subtracting 4236 from 4319.
Take the next digit (4) from the dividend and append it to 83, then repeat: 834 / 706

Let's proceed to step 7:
834 divided by 706 is 1 with a remainder of 128.
The next digit of our result is 1. 
Result so far: 5761.0
Deduct 706 from 834 and we're left with 128.
Grab the next digit (6) from the dividend, add it to 128, then carry on: 1286 / 706

Let's proceed to step 8:
If we divide 1286 by 706, we get 1 and a remainder of 580.
The number 1 becomes the next digit in our result. 
Result so far: 57611.0
Subtract 706 from 1286 to get 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5800, and continue the process.

Going ahead to step 9:
5800 divided by 706 is 8 with a remainder of 152.
The number 8 becomes the next digit in our result. 
Result so far: 57611.8
If we take 5648 away from 5800, we end up with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Moving on to step 10:
706 can be fit into 1520 2 times, resulting in a remainder of 108.
Write down 2 as next digit of the result. 
Result so far: 57611.82
Subtracting 1412 from 1520 leaves us with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

On to step 11:
When dividing 1080 by 706, we get 1 with a remainder of 374.
The number 1 becomes the next digit in our result. 
Result so far: 57611.821
Subtracting 706 from 1080 leaves us with 374.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

Going ahead to step 12:
The number 706 fits into 3740 5 times, leaving a remainder of 210.
Use 5 as the next digit of our solution. 
Result so far: 57611.8215
Subtract 3530 from 3740 to get 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Going ahead to step 13:
706 goes into 2100 2 times with a remainder of 688.
Put 2 as the next digit of the answer. 
Result so far: 57611.82152
Subtract 1412 from 2100 to get 688.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6880, and continue the process.

Advancing to step 14:
6880 divided by 706 is 9 with a remainder of 526.
Write down 9 as next digit of the result. 
Result so far: 57611.821529
Deduct 6354 from 6880 and we're left with 526.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5260, and continue the process.

Moving on to step 15:
706 can be fit into 5260 7 times, resulting in a remainder of 318.
The number 7 becomes the next digit in our result. 
Result so far: 57611.8215297
Deduct 4942 from 5260 and we're left with 318.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3180, and continue the process.

Moving on to step 16:
The number 706 fits into 3180 4 times, leaving a remainder of 356.
The number 4 becomes the next digit in our result. 
Result so far: 57611.82152974
Subtract 2824 from 3180 to get 356.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3560, and continue the process.

After the division, we end up with 57611.82152974 and a remainder of 3.56e-07.