927050 ÷ 40 
Let's see how many times 40 fits into 927050.

Advancing to step 1:
9 divided by 40 is 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 40

Going ahead to step 2:
40 goes into 92 2 times with a remainder of 12.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 92, we get 12.
Fetch the next digit (7) from the dividend, attach it to 12 and continue: 127 / 40

Step 3:
The number 40 fits into 127 3 times, leaving a remainder of 7.
The next digit of our result is 3. 
Result so far: 23.0
Subtracting 120 from 127 leaves us with 7.
Fetch the next digit (0) from the dividend, attach it to 7 and continue: 70 / 40

On to step 4:
70 divided by 40 is 1 with a remainder of 30.
The next digit of our result is 1. 
Result so far: 231.0
If we subtract 40 from 70, we get 30.
Include the next digit (5) from the dividend after 30, then repeat: 305 / 40

Going ahead to step 5:
The number 40 fits into 305 7 times, leaving a remainder of 25.
Record the quotient 7 as the next digit in the result. 
Result so far: 2317.0
Deduct 280 from 305 and we're left with 25.
Fetch the next digit (0) from the dividend, attach it to 25 and continue: 250 / 40

Step 6:
The number 40 fits into 250 6 times, leaving a remainder of 10.
Write down 6 as next digit of the result. 
Result so far: 23176.0
If we take 240 away from 250, we end up 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.

Moving on to step 7:
When dividing 100 by 40, we get 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 23176.2
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 23176.25
Deduct 200 from 200 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.

On to step 9:
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: 23176.25
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.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23176.25
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.

Our division results in 23176.25 with a remaining 0.0.