90676393 divided by 40 
We want to figure out the number of times 90676393 can be divided by 40.

Step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (0) from the dividend, attach it to 9 and continue: 90 / 40

Advancing to step 2:
The number 40 fits into 90 2 times, leaving a remainder of 10.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 80 from 90 to get 10.
Bring next digit (6) of the dividend behind the 10 and repeat the process: 106 / 40

Moving on to step 3:
The number 40 fits into 106 2 times, leaving a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
If we take 80 away from 106, we end up with 26.
Fetch the next digit (7) from the dividend, attach it to 26 and continue: 267 / 40

Let's proceed to step 4:
The number 40 fits into 267 6 times, leaving a remainder of 27.
The number 6 becomes the next digit in our result. 
Result so far: 226.0
If we subtract 240 from 267, we get 27.
Grab the next digit (6) from the dividend, add it to 27, then carry on: 276 / 40

Let's proceed to step 5:
40 goes into 276 6 times with a remainder of 36.
The next digit of our result is 6. 
Result so far: 2266.0
The remainder is 36 after subtracting 240 from 276.
Append the next digit (3) from the dividend to 36 and continue with: 363 / 40

Step 6:
40 goes into 363 9 times with a remainder of 3.
Record the quotient 9 as the next digit in the result. 
Result so far: 22669.0
If we subtract 360 from 363, we get 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 40

Let's proceed to step 7:
When dividing 39 by 40, we get 0 with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 226690.0
The remainder is 39 after subtracting 0 from 39.
Fetch the next digit (3) from the dividend, attach it to 39 and continue: 393 / 40

Moving on to step 8:
393 divided by 40 is 9 with a remainder of 33.
Write down 9 as next digit of the result. 
Result so far: 2266909.0
Deduct 360 from 393 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

On to step 9:
The number 40 fits into 330 8 times, leaving a remainder of 10.
The next digit of our result is 8. 
Result so far: 2266909.8
If we subtract 320 from 330, 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.

Advancing to step 10:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 2266909.82
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 11:
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: 2266909.825
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.

Step 12:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2266909.825
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.

Going ahead to step 13:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2266909.825
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.

The final result is 2266909.825 with a remainder of 0.0.