We divide 928686 by 40
Let's see how many times 40 fits into 928686.

Let's proceed to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 40

Going ahead to 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
Subtracting 80 from 92 leaves us with 12.
Include the next digit (8) from the dividend after 12, then repeat: 128 / 40

Let's proceed to step 3:
40 goes into 128 3 times with a remainder of 8.
Put 3 as the next digit of the answer. 
Result so far: 23.0
If we take 120 away from 128, we end up with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 40

Advancing to step 4:
86 divided by 40 is 2 with a remainder of 6.
Use 2 as the next digit of our solution. 
Result so far: 232.0
Subtract 80 from 86 to get 6.
Append the next digit (8) from the dividend to 6 and continue with: 68 / 40

Going ahead to step 5:
68 divided by 40 is 1 with a remainder of 28.
Record the quotient 1 as the next digit in the result. 
Result so far: 2321.0
Subtracting 40 from 68 leaves us with 28.
Append the next digit (6) from the dividend to 28 and continue with: 286 / 40

Moving on to step 6:
If we divide 286 by 40, we get 7 and a remainder of 6.
Write down 7 as next digit of the result. 
Result so far: 23217.0
If we take 280 away from 286, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 7:
The number 40 fits into 60 1 times, leaving a remainder of 20.
Put 1 as the next digit of the answer. 
Result so far: 23217.1
Subtracting 40 from 60 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.

On to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 23217.15
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:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 23217.15
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.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23217.15
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.

The quotient of the division is 23217.15, and the remainder is 0.0.