939477 divided by 40 
Let's see how many times 40 fits into 939477.

Going ahead to step 1:
40 can be fit into 9 0 times, resulting in 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.
Fetch the next digit (3) from the dividend, attach it to 9 and continue: 93 / 40

Advancing to step 2:
When dividing 93 by 40, we get 2 with a remainder of 13.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 80 from 93 and we're left with 13.
Take the next digit (9) from the dividend and append it to 13, then repeat: 139 / 40

On to step 3:
The number 40 fits into 139 3 times, leaving a remainder of 19.
Write down 3 as next digit of the result. 
Result so far: 23.0
If we take 120 away from 139, we end up with 19.
Bring next digit (4) of the dividend behind the 19 and repeat the process: 194 / 40

On to step 4:
40 goes into 194 4 times with a remainder of 34.
The number 4 becomes the next digit in our result. 
Result so far: 234.0
Subtract 160 from 194 to get 34.
Take the next digit (7) from the dividend and append it to 34, then repeat: 347 / 40

Moving on to step 5:
When dividing 347 by 40, we get 8 with a remainder of 27.
Record the quotient 8 as the next digit in the result. 
Result so far: 2348.0
Subtracting 320 from 347 leaves us with 27.
Include the next digit (7) from the dividend after 27, then repeat: 277 / 40

Going ahead to step 6:
40 can be fit into 277 6 times, resulting in a remainder of 37.
Put 6 as the next digit of the answer. 
Result so far: 23486.0
Subtracting 240 from 277 leaves us with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 7:
When dividing 370 by 40, we get 9 with a remainder of 10.
The number 9 becomes the next digit in our result. 
Result so far: 23486.9
If we subtract 360 from 370, we get 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:
If we divide 100 by 40, we get 2 and a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 23486.92
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 23486.925
Subtracting 200 from 200 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:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23486.925
Deduct 0 from 0 and we're left 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.

Let's proceed to 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: 23486.925
Subtract 0 from 0 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.

The quotient of the division is 23486.925, and the remainder is 0.0.