943093 ÷ 40 
We want to figure out the number of times 943093 can be divided by 40.

Let's proceed to step 1:
40 goes into 9 0 times with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 40

Let's proceed to step 2:
The number 40 fits into 94 2 times, leaving a remainder of 14.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 80 from 94 leaves us with 14.
Take the next digit (3) from the dividend and append it to 14, then repeat: 143 / 40

Advancing to step 3:
The number 40 fits into 143 3 times, leaving a remainder of 23.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Deduct 120 from 143 and we're left with 23.
Fetch the next digit (0) from the dividend, attach it to 23 and continue: 230 / 40

Step 4:
230 divided by 40 is 5 with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 235.0
Deduct 200 from 230 and we're left with 30.
Bring next digit (9) of the dividend behind the 30 and repeat the process: 309 / 40

On to step 5:
40 goes into 309 7 times with a remainder of 29.
Put 7 as the next digit of the answer. 
Result so far: 2357.0
Subtract 280 from 309 to get 29.
Append the next digit (3) from the dividend to 29 and continue with: 293 / 40

Going ahead to step 6:
40 goes into 293 7 times with a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 23577.0
Deduct 280 from 293 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 7:
130 divided by 40 is 3 with a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 23577.3
Subtract 120 from 130 to 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.

On to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 23577.32
Deduct 80 from 100 and we're left 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 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 23577.325
Deduct 200 from 200 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.

Going ahead to step 10:
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: 23577.325
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.

Step 11:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23577.325
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.

The final outcome is 23577.325, with a leftover of 0.0.