We're dividing 110928 by 40 
We're looking to find how many times 40 goes into 110928.

Advancing to step 1:
1 divided by 40 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (1) from the dividend to 1 and continue with: 11 / 40

On to step 2:
If we divide 11 by 40, we get 0 and a remainder of 11.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 11 and we're left with 11.
Take the next digit (0) from the dividend and append it to 11, then repeat: 110 / 40

On to step 3:
40 goes into 110 2 times with a remainder of 30.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 80 from 110 and we're left with 30.
Append the next digit (9) from the dividend to 30 and continue with: 309 / 40

Step 4:
If we divide 309 by 40, we get 7 and a remainder of 29.
Use 7 as the next digit of our solution. 
Result so far: 27.0
Deduct 280 from 309 and we're left with 29.
Fetch the next digit (2) from the dividend, attach it to 29 and continue: 292 / 40

Advancing to step 5:
40 goes into 292 7 times with a remainder of 12.
Write down 7 as next digit of the result. 
Result so far: 277.0
The remainder is 12 after subtracting 280 from 292.
Include the next digit (8) from the dividend after 12, then repeat: 128 / 40

Advancing to step 6:
40 goes into 128 3 times with a remainder of 8.
Write down 3 as next digit of the result. 
Result so far: 2773.0
Deduct 120 from 128 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 7:
80 divided by 40 is 2 with a remainder of 0.
Record the quotient 2 as the next digit in the result. 
Result so far: 2773.2
Subtracting 80 from 80 leaves us 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 8:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2773.2
If we take 0 away from 0, we end up 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.

Moving on to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2773.2
Subtracting 0 from 0 leaves us 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.

Our division results in 2773.2 with a remaining 0.0.