We're dividing 40930502 by 427 
We're looking to find how many times 427 goes into 40930502.

Let's proceed to step 1:
4 divided by 427 is 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 427

On to step 2:
When dividing 40 by 427, we get 0 with 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.
Grab the next digit (9) from the dividend, add it to 40, then carry on: 409 / 427

Going ahead to step 3:
When dividing 409 by 427, we get 0 with a remainder of 409.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 409 and we're left with 409.
Include the next digit (3) from the dividend after 409, then repeat: 4093 / 427

On to step 4:
427 can be fit into 4093 9 times, resulting in a remainder of 250.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Subtracting 3843 from 4093 leaves us with 250.
Append the next digit (0) from the dividend to 250 and continue with: 2500 / 427

On to step 5:
When dividing 2500 by 427, we get 5 with a remainder of 365.
Use 5 as the next digit of our solution. 
Result so far: 95.0
Subtracting 2135 from 2500 leaves us with 365.
Grab the next digit (5) from the dividend, add it to 365, then carry on: 3655 / 427

Going ahead to step 6:
427 goes into 3655 8 times with a remainder of 239.
Write down 8 as next digit of the result. 
Result so far: 958.0
The remainder is 239 after subtracting 3416 from 3655.
Grab the next digit (0) from the dividend, add it to 239, then carry on: 2390 / 427

Step 7:
When dividing 2390 by 427, we get 5 with a remainder of 255.
Record the quotient 5 as the next digit in the result. 
Result so far: 9585.0
If we subtract 2135 from 2390, we get 255.
Include the next digit (2) from the dividend after 255, then repeat: 2552 / 427

Let's proceed to step 8:
427 goes into 2552 5 times with a remainder of 417.
Record the quotient 5 as the next digit in the result. 
Result so far: 95855.0
If we subtract 2135 from 2552, we get 417.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4170, and continue the process.

Advancing to step 9:
When dividing 4170 by 427, we get 9 with a remainder of 327.
The number 9 becomes the next digit in our result. 
Result so far: 95855.9
Subtract 3843 from 4170 to get 327.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3270, and continue the process.

Advancing to step 10:
If we divide 3270 by 427, we get 7 and a remainder of 281.
Put 7 as the next digit of the answer. 
Result so far: 95855.97
The remainder is 281 after subtracting 2989 from 3270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2810, and continue the process.

Moving on to step 11:
2810 divided by 427 is 6 with a remainder of 248.
Write down 6 as next digit of the result. 
Result so far: 95855.976
If we take 2562 away from 2810, we end up with 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Advancing to step 12:
When dividing 2480 by 427, we get 5 with a remainder of 345.
Write down 5 as next digit of the result. 
Result so far: 95855.9765
The remainder is 345 after subtracting 2135 from 2480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3450, and continue the process.

Moving on to step 13:
If we divide 3450 by 427, we get 8 and a remainder of 34.
The number 8 becomes the next digit in our result. 
Result so far: 95855.97658
If we take 3416 away from 3450, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 14:
427 can be fit into 340 0 times, resulting in a remainder of 340.
The number 0 becomes the next digit in our result. 
Result so far: 95855.97658
Subtracting 0 from 340 leaves us with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Advancing to step 15:
3400 divided by 427 is 7 with a remainder of 411.
The number 7 becomes the next digit in our result. 
Result so far: 95855.9765807
Subtracting 2989 from 3400 leaves us with 411.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4110, and continue the process.

On to step 16:
The number 427 fits into 4110 9 times, leaving a remainder of 267.
Use 9 as the next digit of our solution. 
Result so far: 95855.97658079
If we take 3843 away from 4110, we end up with 267.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2670, and continue the process.

In conclusion, the division gives 95855.97658079 with a balance of 2.67e-07.