We look at the division of 94017 by 40 
We're looking to find how many times 40 goes into 94017.

On to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 40

Advancing to step 2:
94 divided by 40 is 2 with a remainder of 14.
Put 2 as the next digit of the answer. 
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:
40 can be fit into 140 3 times, resulting in a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 23.0
If we take 120 away from 140, we end up with 20.
Grab the next digit (1) from the dividend, add it to 20, then carry on: 201 / 40

Moving on to step 4:
40 can be fit into 201 5 times, resulting in a remainder of 1.
The next digit of our result is 5. 
Result so far: 235.0
Subtracting 200 from 201 leaves us with 1.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 40

Let's proceed to step 5:
40 can be fit into 17 0 times, resulting in a remainder of 17.
Put 0 as the next digit of the answer. 
Result so far: 2350.0
The remainder is 17 after subtracting 0 from 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 6:
When dividing 170 by 40, we get 4 with a remainder of 10.
Put 4 as the next digit of the answer. 
Result so far: 2350.4
Deduct 160 from 170 and we're left 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.

Step 7:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The next digit of our result is 2. 
Result so far: 2350.42
Subtracting 80 from 100 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.

Step 8:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2350.425
If we take 200 away from 200, 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.

On to step 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2350.425
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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2350.425
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.

In conclusion, the division gives 2350.425 with a balance of 0.0.