We divide 924613 by 40
We're looking to find how many times 40 goes into 924613.

On to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 40

Advancing to step 2:
When dividing 92 by 40, we get 2 with a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 92 to get 12.
Take the next digit (4) from the dividend and append it to 12, then repeat: 124 / 40

Advancing to step 3:
When dividing 124 by 40, we get 3 with a remainder of 4.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Subtracting 120 from 124 leaves us with 4.
Grab the next digit (6) from the dividend, add it to 4, then carry on: 46 / 40

Moving on to step 4:
40 can be fit into 46 1 times, resulting in a remainder of 6.
Use 1 as the next digit of our solution. 
Result so far: 231.0
If we subtract 40 from 46, we get 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 40

Moving on to step 5:
61 divided by 40 is 1 with a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 2311.0
Deduct 40 from 61 and we're left with 21.
Grab the next digit (3) from the dividend, add it to 21, then carry on: 213 / 40

On to step 6:
When dividing 213 by 40, we get 5 with a remainder of 13.
Use 5 as the next digit of our solution. 
Result so far: 23115.0
The remainder is 13 after subtracting 200 from 213.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 7:
40 can be fit into 130 3 times, resulting in a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 23115.3
Subtracting 120 from 130 leaves us 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.

Let's proceed to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 23115.32
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 23115.325
The remainder is 0 after subtracting 200 from 200.
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 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23115.325
The remainder is 0 after subtracting 0 from 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:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 23115.325
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.

The final result is 23115.325 with a remainder of 0.0.