We divide 954381 by 40
Let's see how many times 40 fits into 954381.

Going ahead to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (5) of the dividend behind the 9 and repeat the process: 95 / 40

Moving on to step 2:
If we divide 95 by 40, we get 2 and a remainder of 15.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 15 after subtracting 80 from 95.
Take the next digit (4) from the dividend and append it to 15, then repeat: 154 / 40

Let's proceed to step 3:
154 divided by 40 is 3 with a remainder of 34.
The next digit of our result is 3. 
Result so far: 23.0
If we subtract 120 from 154, we get 34.
Append the next digit (3) from the dividend to 34 and continue with: 343 / 40

Going ahead to step 4:
343 divided by 40 is 8 with a remainder of 23.
Record the quotient 8 as the next digit in the result. 
Result so far: 238.0
If we take 320 away from 343, we end up with 23.
Fetch the next digit (8) from the dividend, attach it to 23 and continue: 238 / 40

Advancing to step 5:
40 can be fit into 238 5 times, resulting in a remainder of 38.
The number 5 becomes the next digit in our result. 
Result so far: 2385.0
If we subtract 200 from 238, we get 38.
Grab the next digit (1) from the dividend, add it to 38, then carry on: 381 / 40

On to step 6:
When dividing 381 by 40, we get 9 with a remainder of 21.
Use 9 as the next digit of our solution. 
Result so far: 23859.0
Subtract 360 from 381 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 7:
The number 40 fits into 210 5 times, leaving a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 23859.5
Deduct 200 from 210 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 23859.52
The remainder is 20 after subtracting 80 from 100.
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 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 23859.525
If we subtract 200 from 200, 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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23859.525
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.

Let's proceed to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23859.525
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.

The quotient of the division is 23859.525, and the remainder is 0.0.