40942928 ÷ 640 
We want to figure out the number of times 40942928 can be divided by 640.

Step 1:
If we divide 4 by 640, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 640

On to step 2:
640 goes into 40 0 times with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Fetch the next digit (9) from the dividend, attach it to 40 and continue: 409 / 640

Let's proceed to step 3:
640 goes into 409 0 times with a remainder of 409.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 409, we end up with 409.
Bring next digit (4) of the dividend behind the 409 and repeat the process: 4094 / 640

Moving on to step 4:
The number 640 fits into 4094 6 times, leaving a remainder of 254.
The next digit of our result is 6. 
Result so far: 6.0
Deduct 3840 from 4094 and we're left with 254.
Append the next digit (2) from the dividend to 254 and continue with: 2542 / 640

Step 5:
When dividing 2542 by 640, we get 3 with a remainder of 622.
The next digit of our result is 3. 
Result so far: 63.0
If we subtract 1920 from 2542, we get 622.
Take the next digit (9) from the dividend and append it to 622, then repeat: 6229 / 640

Moving on to step 6:
The number 640 fits into 6229 9 times, leaving a remainder of 469.
The number 9 becomes the next digit in our result. 
Result so far: 639.0
Subtracting 5760 from 6229 leaves us with 469.
Include the next digit (2) from the dividend after 469, then repeat: 4692 / 640

Moving on to step 7:
4692 divided by 640 is 7 with a remainder of 212.
The next digit of our result is 7. 
Result so far: 6397.0
Subtracting 4480 from 4692 leaves us with 212.
Bring next digit (8) of the dividend behind the 212 and repeat the process: 2128 / 640

Let's proceed to step 8:
640 goes into 2128 3 times with a remainder of 208.
The next digit of our result is 3. 
Result so far: 63973.0
The remainder is 208 after subtracting 1920 from 2128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Let's proceed to step 9:
If we divide 2080 by 640, we get 3 and a remainder of 160.
Use 3 as the next digit of our solution. 
Result so far: 63973.3
Subtracting 1920 from 2080 leaves us with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 10:
The number 640 fits into 1600 2 times, leaving a remainder of 320.
Record the quotient 2 as the next digit in the result. 
Result so far: 63973.32
Subtracting 1280 from 1600 leaves us with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

On to step 11:
3200 divided by 640 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 63973.325
If we take 3200 away from 3200, 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.

On to step 12:
0 divided by 640 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 63973.325
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.

Step 13:
0 divided by 640 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 63973.325
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.

Our division results in 63973.325 with a remaining 0.0.