90938764 ÷ 40 
Let's see how many times 40 fits into 90938764.

On to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Grab the next digit (0) from the dividend, add it to 9, then carry on: 90 / 40

Going ahead to step 2:
40 can be fit into 90 2 times, resulting in a remainder of 10.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 80 from 90, we get 10.
Fetch the next digit (9) from the dividend, attach it to 10 and continue: 109 / 40

Moving on to step 3:
109 divided by 40 is 2 with a remainder of 29.
The next digit of our result is 2. 
Result so far: 22.0
Subtracting 80 from 109 leaves us with 29.
Append the next digit (3) from the dividend to 29 and continue with: 293 / 40

Moving on to step 4:
293 divided by 40 is 7 with a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 227.0
Deduct 280 from 293 and we're left with 13.
Append the next digit (8) from the dividend to 13 and continue with: 138 / 40

Step 5:
40 goes into 138 3 times with a remainder of 18.
The number 3 becomes the next digit in our result. 
Result so far: 2273.0
Subtracting 120 from 138 leaves us with 18.
Fetch the next digit (7) from the dividend, attach it to 18 and continue: 187 / 40

On to step 6:
187 divided by 40 is 4 with a remainder of 27.
The next digit of our result is 4. 
Result so far: 22734.0
Subtracting 160 from 187 leaves us with 27.
Fetch the next digit (6) from the dividend, attach it to 27 and continue: 276 / 40

Going ahead to step 7:
If we divide 276 by 40, we get 6 and a remainder of 36.
Put 6 as the next digit of the answer. 
Result so far: 227346.0
If we subtract 240 from 276, we get 36.
Grab the next digit (4) from the dividend, add it to 36, then carry on: 364 / 40

Let's proceed to step 8:
40 goes into 364 9 times with a remainder of 4.
The next digit of our result is 9. 
Result so far: 2273469.0
Subtracting 360 from 364 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 9:
The number 40 fits into 40 1 times, leaving a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 2273469.1
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.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2273469.1
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.

On to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 2273469.1
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.

Our division results in 2273469.1 with a remaining 0.0.