940826 ÷ 40 
We want to divide 940826 by 40.

Advancing to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 40

On to step 2:
40 can be fit into 94 2 times, resulting in a remainder of 14.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 14 after subtracting 80 from 94.
Append the next digit (0) from the dividend to 14 and continue with: 140 / 40

Going ahead to step 3:
40 goes into 140 3 times with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 23.0
Subtract 120 from 140 to get 20.
Bring next digit (8) of the dividend behind the 20 and repeat the process: 208 / 40

Going ahead to step 4:
The number 40 fits into 208 5 times, leaving a remainder of 8.
Put 5 as the next digit of the answer. 
Result so far: 235.0
The remainder is 8 after subtracting 200 from 208.
Bring next digit (2) of the dividend behind the 8 and repeat the process: 82 / 40

Advancing to step 5:
The number 40 fits into 82 2 times, leaving a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 2352.0
The remainder is 2 after subtracting 80 from 82.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 40

Step 6:
If we divide 26 by 40, we get 0 and a remainder of 26.
The next digit of our result is 0. 
Result so far: 23520.0
If we take 0 away from 26, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 7:
260 divided by 40 is 6 with a remainder of 20.
Use 6 as the next digit of our solution. 
Result so far: 23520.6
Deduct 240 from 260 and we're left 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.

Moving on to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 23520.65
Subtract 200 from 200 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.

Advancing to step 9:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23520.65
If we subtract 0 from 0, we 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: 23520.65
If we subtract 0 from 0, we 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.

In conclusion, the division gives 23520.65 with a balance of 0.0.