We look at the division of 926235 by 40 
Let's see how many times 40 fits into 926235.

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
Subtracting 0 from 9 leaves us 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.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 80 from 92 and we're left with 12.
Take the next digit (6) from the dividend and append it to 12, then repeat: 126 / 40

On to step 3:
If we divide 126 by 40, we get 3 and a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 23.0
Deduct 120 from 126 and we're left with 6.
Take the next digit (2) from the dividend and append it to 6, then repeat: 62 / 40

Let's proceed to step 4:
When dividing 62 by 40, we get 1 with a remainder of 22.
Put 1 as the next digit of the answer. 
Result so far: 231.0
Deduct 40 from 62 and we're left with 22.
Bring next digit (3) of the dividend behind the 22 and repeat the process: 223 / 40

Going ahead to step 5:
40 can be fit into 223 5 times, resulting in a remainder of 23.
Record the quotient 5 as the next digit in the result. 
Result so far: 2315.0
Deduct 200 from 223 and we're left with 23.
Append the next digit (5) from the dividend to 23 and continue with: 235 / 40

Let's proceed to step 6:
40 can be fit into 235 5 times, resulting in a remainder of 35.
Use 5 as the next digit of our solution. 
Result so far: 23155.0
If we subtract 200 from 235, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 7:
40 goes into 350 8 times with a remainder of 30.
Use 8 as the next digit of our solution. 
Result so far: 23155.8
If we take 320 away from 350, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 23155.87
Subtract 280 from 300 to 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.

Advancing to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 23155.875
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.
Put 0 as the next digit of the answer. 
Result so far: 23155.875
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.

Step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23155.875
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.

After the division, we end up with 23155.875 and a remainder of 0.0.