954251 ÷ 40 
We're looking to find how many times 40 goes into 954251.

Let's proceed to step 1:
9 divided by 40 is 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Take the next digit (5) from the dividend and append it to 9, then repeat: 95 / 40

Step 2:
If we divide 95 by 40, we get 2 and a remainder of 15.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 95 to get 15.
Append the next digit (4) from the dividend to 15 and continue with: 154 / 40

Moving on to step 3:
When dividing 154 by 40, we get 3 with a remainder of 34.
The next digit of our result is 3. 
Result so far: 23.0
Subtracting 120 from 154 leaves us with 34.
Fetch the next digit (2) from the dividend, attach it to 34 and continue: 342 / 40

Let's proceed to step 4:
When dividing 342 by 40, we get 8 with a remainder of 22.
The next digit of our result is 8. 
Result so far: 238.0
If we take 320 away from 342, we end up with 22.
Bring next digit (5) of the dividend behind the 22 and repeat the process: 225 / 40

Going ahead to step 5:
When dividing 225 by 40, we get 5 with a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 2385.0
Subtracting 200 from 225 leaves us with 25.
Fetch the next digit (1) from the dividend, attach it to 25 and continue: 251 / 40

Let's proceed to step 6:
If we divide 251 by 40, we get 6 and a remainder of 11.
Record the quotient 6 as the next digit in the result. 
Result so far: 23856.0
If we take 240 away from 251, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 7:
When dividing 110 by 40, we get 2 with a remainder of 30.
The next digit of our result is 2. 
Result so far: 23856.2
Deduct 80 from 110 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
40 goes into 300 7 times with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 23856.27
Subtracting 280 from 300 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.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 23856.275
If we subtract 200 from 200, 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.

Going ahead to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23856.275
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.

Going ahead to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 23856.275
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.

In conclusion, the division gives 23856.275 with a balance of 0.0.