92904640 divided by 40 
Our goal is to divide 92904640 by 40.

Let's proceed to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 40

Step 2:
If we divide 92 by 40, we get 2 and a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 12 after subtracting 80 from 92.
Take the next digit (9) from the dividend and append it to 12, then repeat: 129 / 40

Going ahead to step 3:
When dividing 129 by 40, we get 3 with a remainder of 9.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
Deduct 120 from 129 and we're left with 9.
Include the next digit (0) from the dividend after 9, then repeat: 90 / 40

Going ahead to step 4:
The number 40 fits into 90 2 times, leaving a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 232.0
The remainder is 10 after subtracting 80 from 90.
Fetch the next digit (4) from the dividend, attach it to 10 and continue: 104 / 40

Advancing to step 5:
40 goes into 104 2 times with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 2322.0
Subtract 80 from 104 to get 24.
Grab the next digit (6) from the dividend, add it to 24, then carry on: 246 / 40

Step 6:
When dividing 246 by 40, we get 6 with a remainder of 6.
Put 6 as the next digit of the answer. 
Result so far: 23226.0
The remainder is 6 after subtracting 240 from 246.
Include the next digit (4) from the dividend after 6, then repeat: 64 / 40

Moving on to step 7:
40 goes into 64 1 times with a remainder of 24.
Record the quotient 1 as the next digit in the result. 
Result so far: 232261.0
If we subtract 40 from 64, we get 24.
Include the next digit (0) from the dividend after 24, then repeat: 240 / 40

Moving on to step 8:
If we divide 240 by 40, we get 6 and a remainder of 0.
The number 6 becomes the next digit in our result. 
Result so far: 2322616.0
Subtract 240 from 240 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.

Step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2322616.0
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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2322616.0
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 final outcome is 2322616.0, with a leftover of 0.0.