8.464
÷ 0.04
-------
8464 (Move decimal point two places to the right)
------
0.04 | 846.4
- 0
----
846.4
- 80
----
464
- 440
----
24
- 20
----
48
- 40
----
8
So, 8.464 ÷ 0.04 = 211.6