We divide 927428 by 40
Our goal is to divide 927428 by 40.

Moving on to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 40

Step 2:
The number 40 fits into 92 2 times, leaving a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 80 from 92 to get 12.
Fetch the next digit (7) from the dividend, attach it to 12 and continue: 127 / 40

Let's proceed to step 3:
When dividing 127 by 40, we get 3 with a remainder of 7.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Subtract 120 from 127 to get 7.
Fetch the next digit (4) from the dividend, attach it to 7 and continue: 74 / 40

Let's proceed to step 4:
74 divided by 40 is 1 with a remainder of 34.
The next digit of our result is 1. 
Result so far: 231.0
Subtract 40 from 74 to get 34.
Grab the next digit (2) from the dividend, add it to 34, then carry on: 342 / 40

Step 5:
342 divided by 40 is 8 with a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 2318.0
If we take 320 away from 342, we end up with 22.
Take the next digit (8) from the dividend and append it to 22, then repeat: 228 / 40

Moving on to step 6:
228 divided by 40 is 5 with a remainder of 28.
The number 5 becomes the next digit in our result. 
Result so far: 23185.0
The remainder is 28 after subtracting 200 from 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 7:
If we divide 280 by 40, we get 7 and a remainder of 0.
The number 7 becomes the next digit in our result. 
Result so far: 23185.7
If we subtract 280 from 280, 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.

Step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 23185.7
Subtract 0 from 0 to 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.

Step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23185.7
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.

Our division results in 23185.7 with a remaining 0.0.