Let's divide 94053404 by 40
We're looking to find how many times 40 goes into 94053404.

Step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 40

Moving on to step 2:
40 goes into 94 2 times with a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 80 away from 94, we end up with 14.
Include the next digit (0) from the dividend after 14, then repeat: 140 / 40

Going ahead to step 3:
140 divided by 40 is 3 with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 23.0
Subtracting 120 from 140 leaves us with 20.
Append the next digit (5) from the dividend to 20 and continue with: 205 / 40

Let's proceed to step 4:
The number 40 fits into 205 5 times, leaving a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 235.0
The remainder is 5 after subtracting 200 from 205.
Bring next digit (3) of the dividend behind the 5 and repeat the process: 53 / 40

Let's proceed to step 5:
40 goes into 53 1 times with a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 2351.0
If we take 40 away from 53, we end up with 13.
Append the next digit (4) from the dividend to 13 and continue with: 134 / 40

Going ahead to step 6:
40 goes into 134 3 times with a remainder of 14.
Write down 3 as next digit of the result. 
Result so far: 23513.0
If we take 120 away from 134, we end up with 14.
Take the next digit (0) from the dividend and append it to 14, then repeat: 140 / 40

Advancing to step 7:
40 can be fit into 140 3 times, resulting in a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 235133.0
If we take 120 away from 140, we end up with 20.
Append the next digit (4) from the dividend to 20 and continue with: 204 / 40

Let's proceed to step 8:
The number 40 fits into 204 5 times, leaving a remainder of 4.
Put 5 as the next digit of the answer. 
Result so far: 2351335.0
If we subtract 200 from 204, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 9:
40 divided by 40 is 1 with a remainder of 0.
Use 1 as the next digit of our solution. 
Result so far: 2351335.1
Deduct 40 from 40 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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2351335.1
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.

Advancing to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2351335.1
Subtract 0 from 0 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.

The final result is 2351335.1 with a remainder of 0.0.