Let's divide 948681 by 40
We're looking to find how many times 40 goes into 948681.

Advancing 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
The remainder is 9 after subtracting 0 from 9.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 40

Going ahead to step 2:
40 can be fit into 94 2 times, resulting in a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 80 from 94, we get 14.
Grab the next digit (8) from the dividend, add it to 14, then carry on: 148 / 40

Advancing to step 3:
148 divided by 40 is 3 with a remainder of 28.
Use 3 as the next digit of our solution. 
Result so far: 23.0
If we take 120 away from 148, we end up with 28.
Take the next digit (6) from the dividend and append it to 28, then repeat: 286 / 40

Going ahead to step 4:
When dividing 286 by 40, we get 7 with a remainder of 6.
Record the quotient 7 as the next digit in the result. 
Result so far: 237.0
The remainder is 6 after subtracting 280 from 286.
Grab the next digit (8) from the dividend, add it to 6, then carry on: 68 / 40

Advancing to step 5:
The number 40 fits into 68 1 times, leaving a remainder of 28.
The number 1 becomes the next digit in our result. 
Result so far: 2371.0
Deduct 40 from 68 and we're left with 28.
Bring next digit (1) of the dividend behind the 28 and repeat the process: 281 / 40

Moving on to step 6:
281 divided by 40 is 7 with a remainder of 1.
The next digit of our result is 7. 
Result so far: 23717.0
The remainder is 1 after subtracting 280 from 281.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 7:
When dividing 10 by 40, we get 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 23717.0
Deduct 0 from 10 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.

On to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 23717.02
If we take 80 away from 100, we end up 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.

Moving on to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 23717.025
Subtracting 200 from 200 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.

Let's proceed to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23717.025
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.

Advancing to step 11:
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: 23717.025
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.

In conclusion, the division gives 23717.025 with a balance of 0.0.