We look at the division of 955523 by 40 
Let's see how many times 40 fits into 955523.

Going ahead 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
If we subtract 0 from 9, we get 9.
Append the next digit (5) from the dividend to 9 and continue with: 95 / 40

Let's proceed to step 2:
If we divide 95 by 40, we get 2 and a remainder of 15.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 80 from 95 to get 15.
Append the next digit (5) from the dividend to 15 and continue with: 155 / 40

Going ahead to step 3:
40 can be fit into 155 3 times, resulting in a remainder of 35.
The next digit of our result is 3. 
Result so far: 23.0
If we subtract 120 from 155, we get 35.
Include the next digit (5) from the dividend after 35, then repeat: 355 / 40

Moving on to step 4:
355 divided by 40 is 8 with a remainder of 35.
Record the quotient 8 as the next digit in the result. 
Result so far: 238.0
Subtract 320 from 355 to get 35.
Take the next digit (2) from the dividend and append it to 35, then repeat: 352 / 40

Moving on to step 5:
When dividing 352 by 40, we get 8 with a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 2388.0
The remainder is 32 after subtracting 320 from 352.
Bring next digit (3) of the dividend behind the 32 and repeat the process: 323 / 40

Advancing to step 6:
40 goes into 323 8 times with a remainder of 3.
Put 8 as the next digit of the answer. 
Result so far: 23888.0
If we take 320 away from 323, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
30 divided by 40 is 0 with a remainder of 30.
The next digit of our result is 0. 
Result so far: 23888.0
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 23888.07
Deduct 280 from 300 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.

On to step 9:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 23888.075
Deduct 200 from 200 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:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 23888.075
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.

Moving on 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: 23888.075
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 outcome is 23888.075, with a leftover of 0.0.