40294406 ÷ 940 
We want to figure out the number of times 40294406 can be divided by 940.

Moving on to step 1:
If we divide 4 by 940, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 940

On to step 2:
When dividing 40 by 940, we get 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Bring next digit (2) of the dividend behind the 40 and repeat the process: 402 / 940

Let's proceed to step 3:
940 can be fit into 402 0 times, resulting in a remainder of 402.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 402 after subtracting 0 from 402.
Bring next digit (9) of the dividend behind the 402 and repeat the process: 4029 / 940

Going ahead to step 4:
When dividing 4029 by 940, we get 4 with a remainder of 269.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 3760 from 4029 leaves us with 269.
Take the next digit (4) from the dividend and append it to 269, then repeat: 2694 / 940

Step 5:
940 can be fit into 2694 2 times, resulting in a remainder of 814.
Use 2 as the next digit of our solution. 
Result so far: 42.0
If we take 1880 away from 2694, we end up with 814.
Include the next digit (4) from the dividend after 814, then repeat: 8144 / 940

Let's proceed to step 6:
940 goes into 8144 8 times with a remainder of 624.
Record the quotient 8 as the next digit in the result. 
Result so far: 428.0
If we subtract 7520 from 8144, we get 624.
Take the next digit (0) from the dividend and append it to 624, then repeat: 6240 / 940

Let's proceed to step 7:
940 can be fit into 6240 6 times, resulting in a remainder of 600.
Record the quotient 6 as the next digit in the result. 
Result so far: 4286.0
Subtract 5640 from 6240 to get 600.
Append the next digit (6) from the dividend to 600 and continue with: 6006 / 940

Let's proceed to step 8:
The number 940 fits into 6006 6 times, leaving a remainder of 366.
Use 6 as the next digit of our solution. 
Result so far: 42866.0
If we subtract 5640 from 6006, we get 366.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3660, and continue the process.

Step 9:
When dividing 3660 by 940, we get 3 with a remainder of 840.
Write down 3 as next digit of the result. 
Result so far: 42866.3
If we take 2820 away from 3660, we end up with 840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8400, and continue the process.

Step 10:
940 goes into 8400 8 times with a remainder of 880.
The next digit of our result is 8. 
Result so far: 42866.38
Subtracting 7520 from 8400 leaves us with 880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8800, and continue the process.

Step 11:
940 can be fit into 8800 9 times, resulting in a remainder of 340.
The next digit of our result is 9. 
Result so far: 42866.389
The remainder is 340 after subtracting 8460 from 8800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Step 12:
When dividing 3400 by 940, we get 3 with a remainder of 580.
The number 3 becomes the next digit in our result. 
Result so far: 42866.3893
Deduct 2820 from 3400 and we're left with 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5800, and continue the process.

Step 13:
When dividing 5800 by 940, we get 6 with a remainder of 160.
The number 6 becomes the next digit in our result. 
Result so far: 42866.38936
Subtract 5640 from 5800 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 14:
When dividing 1600 by 940, we get 1 with a remainder of 660.
The number 1 becomes the next digit in our result. 
Result so far: 42866.389361
Deduct 940 from 1600 and we're left with 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6600, and continue the process.

Going ahead to step 15:
940 goes into 6600 7 times with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 42866.3893617
Deduct 6580 from 6600 and we're left 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.

Let's proceed to step 16:
When dividing 200 by 940, we get 0 with a remainder of 200.
Write down 0 as next digit of the result. 
Result so far: 42866.3893617
Deduct 0 from 200 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The final result is 42866.3893617 with a remainder of 2e-07.