We divide 95713 by 40
We want to figure out the number of times 95713 can be divided by 40.

Let's proceed to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Include the next digit (5) from the dividend after 9, then repeat: 95 / 40

Going ahead to step 2:
When dividing 95 by 40, we get 2 with 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 (7) from the dividend, add it to 15, then carry on: 157 / 40

Advancing to step 3:
When dividing 157 by 40, we get 3 with a remainder of 37.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Deduct 120 from 157 and we're left with 37.
Bring next digit (1) of the dividend behind the 37 and repeat the process: 371 / 40

Advancing to step 4:
371 divided by 40 is 9 with a remainder of 11.
Put 9 as the next digit of the answer. 
Result so far: 239.0
If we take 360 away from 371, we end up with 11.
Include the next digit (3) from the dividend after 11, then repeat: 113 / 40

Moving on 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: 2392.0
Subtracting 80 from 113 leaves us with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Moving on to step 6:
40 can be fit into 330 8 times, resulting in a remainder of 10.
Put 8 as the next digit of the answer. 
Result so far: 2392.8
If we subtract 320 from 330, 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.

Moving on to step 7:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 2392.82
If we take 80 away from 100, we end up 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.

Moving on to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2392.825
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.

On to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2392.825
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.

On to step 10:
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: 2392.825
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.

The final result is 2392.825 with a remainder of 0.0.