We look at the division of 92137 by 40 
Let's see how many times 40 fits into 92137.

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 take 0 away from 9, we end up with 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 40

Moving on to step 2:
The number 40 fits into 92 2 times, leaving a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 80 from 92 and we're left with 12.
Include the next digit (1) from the dividend after 12, then repeat: 121 / 40

Advancing to step 3:
If we divide 121 by 40, we get 3 and a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
Subtract 120 from 121 to get 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 40

Going ahead to step 4:
40 can be fit into 13 0 times, resulting in a remainder of 13.
The next digit of our result is 0. 
Result so far: 230.0
The remainder is 13 after subtracting 0 from 13.
Append the next digit (7) from the dividend to 13 and continue with: 137 / 40

Let's proceed to step 5:
The number 40 fits into 137 3 times, leaving a remainder of 17.
Put 3 as the next digit of the answer. 
Result so far: 2303.0
If we subtract 120 from 137, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 6:
The number 40 fits into 170 4 times, leaving a remainder of 10.
Use 4 as the next digit of our solution. 
Result so far: 2303.4
If we subtract 160 from 170, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 2303.42
Subtracting 80 from 100 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.

Let's proceed to step 8:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2303.425
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.

Let's proceed to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2303.425
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.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2303.425
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.

After the division, we end up with 2303.425 and a remainder of 0.0.