We're dividing 40206799 by 427 
Our goal is to divide 40206799 by 427.

Step 1:
If we divide 4 by 427, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 427

Advancing to step 2:
427 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Take the next digit (2) from the dividend and append it to 40, then repeat: 402 / 427

Step 3:
The number 427 fits into 402 0 times, leaving a remainder of 402.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 402, we get 402.
Take the next digit (0) from the dividend and append it to 402, then repeat: 4020 / 427

Let's proceed to step 4:
When dividing 4020 by 427, we get 9 with a remainder of 177.
The next digit of our result is 9. 
Result so far: 9.0
If we subtract 3843 from 4020, we get 177.
Grab the next digit (6) from the dividend, add it to 177, then carry on: 1776 / 427

On to step 5:
427 can be fit into 1776 4 times, resulting in a remainder of 68.
The next digit of our result is 4. 
Result so far: 94.0
Deduct 1708 from 1776 and we're left with 68.
Append the next digit (7) from the dividend to 68 and continue with: 687 / 427

Let's proceed to step 6:
The number 427 fits into 687 1 times, leaving a remainder of 260.
Record the quotient 1 as the next digit in the result. 
Result so far: 941.0
The remainder is 260 after subtracting 427 from 687.
Include the next digit (9) from the dividend after 260, then repeat: 2609 / 427

Step 7:
2609 divided by 427 is 6 with a remainder of 47.
Put 6 as the next digit of the answer. 
Result so far: 9416.0
If we subtract 2562 from 2609, we get 47.
Include the next digit (9) from the dividend after 47, then repeat: 479 / 427

Let's proceed to step 8:
The number 427 fits into 479 1 times, leaving a remainder of 52.
Use 1 as the next digit of our solution. 
Result so far: 94161.0
Subtract 427 from 479 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 9:
When dividing 520 by 427, we get 1 with a remainder of 93.
Use 1 as the next digit of our solution. 
Result so far: 94161.1
Deduct 427 from 520 and we're left with 93.
Since there are no more digits in the dividend, we add a zero to the remainder making it 930, and continue the process.

Going ahead to step 10:
If we divide 930 by 427, we get 2 and a remainder of 76.
Write down 2 as next digit of the result. 
Result so far: 94161.12
Deduct 854 from 930 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 11:
427 goes into 760 1 times with a remainder of 333.
Use 1 as the next digit of our solution. 
Result so far: 94161.121
If we take 427 away from 760, we end up with 333.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3330, and continue the process.

Step 12:
The number 427 fits into 3330 7 times, leaving a remainder of 341.
Write down 7 as next digit of the result. 
Result so far: 94161.1217
If we subtract 2989 from 3330, we get 341.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3410, and continue the process.

Advancing to step 13:
427 can be fit into 3410 7 times, resulting in a remainder of 421.
Record the quotient 7 as the next digit in the result. 
Result so far: 94161.12177
Subtract 2989 from 3410 to get 421.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4210, and continue the process.

The final result is 94161.12177 with a remainder of 0.000421.