We look at the division of 946920 by 40 
Our goal is to divide 946920 by 40.

On 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
Subtract 0 from 9 to get 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 40

Moving on to step 2:
94 divided by 40 is 2 with a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 80 from 94 leaves us with 14.
Take the next digit (6) from the dividend and append it to 14, then repeat: 146 / 40

Let's proceed to step 3:
40 goes into 146 3 times with a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 23.0
The remainder is 26 after subtracting 120 from 146.
Fetch the next digit (9) from the dividend, attach it to 26 and continue: 269 / 40

Step 4:
40 goes into 269 6 times with a remainder of 29.
Write down 6 as next digit of the result. 
Result so far: 236.0
If we subtract 240 from 269, we get 29.
Grab the next digit (2) from the dividend, add it to 29, then carry on: 292 / 40

On to step 5:
If we divide 292 by 40, we get 7 and a remainder of 12.
Put 7 as the next digit of the answer. 
Result so far: 2367.0
If we subtract 280 from 292, we get 12.
Fetch the next digit (0) from the dividend, attach it to 12 and continue: 120 / 40

Advancing to step 6:
If we divide 120 by 40, we get 3 and a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 23673.0
Deduct 120 from 120 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 7:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23673.0
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.

Moving on to step 8:
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: 23673.0
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.

Our division results in 23673.0 with a remaining 0.0.