We're dividing 94395 by 40 
We want to figure out the number of times 94395 can be divided by 40.

On to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 40

On to step 2:
The number 40 fits into 94 2 times, leaving a remainder of 14.
Use 2 as the next digit of our solution. 
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

Going ahead to step 3:
The number 40 fits into 143 3 times, leaving a remainder of 23.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
Subtracting 120 from 143 leaves us with 23.
Grab the next digit (9) from the dividend, add it to 23, then carry on: 239 / 40

On to step 4:
When dividing 239 by 40, we get 5 with a remainder of 39.
Use 5 as the next digit of our solution. 
Result so far: 235.0
If we take 200 away from 239, we end up with 39.
Bring next digit (5) of the dividend behind the 39 and repeat the process: 395 / 40

Advancing to step 5:
395 divided by 40 is 9 with a remainder of 35.
The next digit of our result is 9. 
Result so far: 2359.0
If we subtract 360 from 395, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 6:
The number 40 fits into 350 8 times, leaving a remainder of 30.
The number 8 becomes the next digit in our result. 
Result so far: 2359.8
The remainder is 30 after subtracting 320 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 7:
If we divide 300 by 40, we get 7 and a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 2359.87
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 2359.875
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.

Advancing to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2359.875
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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2359.875
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.

Our division results in 2359.875 with a remaining 0.0.