We're dividing 903670 by 40 
We're looking to find how many times 40 goes into 903670.

Going ahead to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Append the next digit (0) from the dividend to 9 and continue with: 90 / 40

Advancing to step 2:
If we divide 90 by 40, we get 2 and a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 80 from 90, we get 10.
Fetch the next digit (3) from the dividend, attach it to 10 and continue: 103 / 40

Step 3:
The number 40 fits into 103 2 times, leaving a remainder of 23.
The next digit of our result is 2. 
Result so far: 22.0
The remainder is 23 after subtracting 80 from 103.
Grab the next digit (6) from the dividend, add it to 23, then carry on: 236 / 40

Advancing to step 4:
40 can be fit into 236 5 times, resulting in a remainder of 36.
Write down 5 as next digit of the result. 
Result so far: 225.0
Subtract 200 from 236 to get 36.
Bring next digit (7) of the dividend behind the 36 and repeat the process: 367 / 40

On to step 5:
40 can be fit into 367 9 times, resulting in a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 2259.0
If we subtract 360 from 367, we get 7.
Grab the next digit (0) from the dividend, add it to 7, then carry on: 70 / 40

On to step 6:
The number 40 fits into 70 1 times, leaving a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 22591.0
If we subtract 40 from 70, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 7:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 22591.7
Subtracting 280 from 300 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 22591.75
Deduct 200 from 200 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 22591.75
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 22591.75
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 22591.75, with a leftover of 0.0.