We're dividing 940940 by 40 
We want to figure out the number of times 940940 can be divided by 40.

Moving on to step 1:
9 divided by 40 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (4) from the dividend after 9, then repeat: 94 / 40

On to step 2:
When dividing 94 by 40, we get 2 with a remainder of 14.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 94, we get 14.
Grab the next digit (0) from the dividend, add it to 14, then carry on: 140 / 40

Going ahead to step 3:
When dividing 140 by 40, we get 3 with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
If we take 120 away from 140, we end up with 20.
Include the next digit (9) from the dividend after 20, then repeat: 209 / 40

Let's proceed to step 4:
40 can be fit into 209 5 times, resulting in a remainder of 9.
The next digit of our result is 5. 
Result so far: 235.0
If we subtract 200 from 209, we get 9.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 40

Advancing to step 5:
40 can be fit into 94 2 times, resulting in a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 2352.0
Subtracting 80 from 94 leaves us with 14.
Grab the next digit (0) from the dividend, add it to 14, then carry on: 140 / 40

Advancing to step 6:
If we divide 140 by 40, we get 3 and a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 23523.0
Subtracting 120 from 140 leaves us with 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 7:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 23523.5
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.

Let's proceed to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23523.5
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.

Advancing to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 23523.5
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 final outcome is 23523.5, with a leftover of 0.0.