Let's divide 953132 by 40
We're looking to find how many times 40 goes into 953132.

Let's proceed to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (5) from the dividend after 9, then repeat: 95 / 40

Moving on to step 2:
40 can be fit into 95 2 times, resulting in a remainder of 15.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 80 from 95, we get 15.
Grab the next digit (3) from the dividend, add it to 15, then carry on: 153 / 40

Going ahead to step 3:
When dividing 153 by 40, we get 3 with a remainder of 33.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
Subtracting 120 from 153 leaves us with 33.
Include the next digit (1) from the dividend after 33, then repeat: 331 / 40

Going ahead to step 4:
40 can be fit into 331 8 times, resulting in a remainder of 11.
The next digit of our result is 8. 
Result so far: 238.0
If we take 320 away from 331, we end up with 11.
Append the next digit (3) from the dividend to 11 and continue with: 113 / 40

Let's proceed to step 5:
If we divide 113 by 40, we get 2 and a remainder of 33.
The next digit of our result is 2. 
Result so far: 2382.0
Deduct 80 from 113 and we're left with 33.
Append the next digit (2) from the dividend to 33 and continue with: 332 / 40

On to step 6:
40 can be fit into 332 8 times, resulting in a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 23828.0
If we take 320 away from 332, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 7:
The number 40 fits into 120 3 times, leaving a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 23828.3
Subtract 120 from 120 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.

Moving on to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23828.3
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.

Step 9:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23828.3
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.

In conclusion, the division gives 23828.3 with a balance of 0.0.