932570 ÷ 40 
We want to divide 932570 by 40.

Moving on to step 1:
40 goes into 9 0 times with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Take the next digit (3) from the dividend and append it to 9, then repeat: 93 / 40

Going ahead to step 2:
40 goes into 93 2 times with a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 80 away from 93, we end up with 13.
Append the next digit (2) from the dividend to 13 and continue with: 132 / 40

Moving on to step 3:
132 divided by 40 is 3 with a remainder of 12.
The next digit of our result is 3. 
Result so far: 23.0
If we take 120 away from 132, we end up with 12.
Append the next digit (5) from the dividend to 12 and continue with: 125 / 40

Going ahead to step 4:
125 divided by 40 is 3 with a remainder of 5.
Put 3 as the next digit of the answer. 
Result so far: 233.0
Subtracting 120 from 125 leaves us with 5.
Bring next digit (7) of the dividend behind the 5 and repeat the process: 57 / 40

Going ahead to step 5:
40 can be fit into 57 1 times, resulting in a remainder of 17.
Record the quotient 1 as the next digit in the result. 
Result so far: 2331.0
Subtracting 40 from 57 leaves us with 17.
Append the next digit (0) from the dividend to 17 and continue with: 170 / 40

Advancing to step 6:
The number 40 fits into 170 4 times, leaving a remainder of 10.
Write down 4 as next digit of the result. 
Result so far: 23314.0
The remainder is 10 after subtracting 160 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 7:
40 goes into 100 2 times with a remainder of 20.
The next digit of our result is 2. 
Result so far: 23314.2
Subtract 80 from 100 to get 20.
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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 23314.25
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.

Step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23314.25
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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23314.25
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.

The final outcome is 23314.25, with a leftover of 0.0.