109293 divided by 40 
We want to figure out the number of times 109293 can be divided by 40.

Moving on to step 1:
40 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 40

Going ahead to step 2:
When dividing 10 by 40, we get 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 10, we get 10.
Include the next digit (9) from the dividend after 10, then repeat: 109 / 40

Going ahead to step 3:
40 goes into 109 2 times with a remainder of 29.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 80 away from 109, we end up with 29.
Append the next digit (2) from the dividend to 29 and continue with: 292 / 40

Let's proceed to step 4:
292 divided by 40 is 7 with a remainder of 12.
Put 7 as the next digit of the answer. 
Result so far: 27.0
If we take 280 away from 292, we end up with 12.
Fetch the next digit (9) from the dividend, attach it to 12 and continue: 129 / 40

Going ahead to step 5:
If we divide 129 by 40, we get 3 and a remainder of 9.
Write down 3 as next digit of the result. 
Result so far: 273.0
Subtracting 120 from 129 leaves us with 9.
Append the next digit (3) from the dividend to 9 and continue with: 93 / 40

Advancing to step 6:
The number 40 fits into 93 2 times, leaving a remainder of 13.
Record the quotient 2 as the next digit in the result. 
Result so far: 2732.0
Subtracting 80 from 93 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 7:
40 can be fit into 130 3 times, resulting in a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 2732.3
Subtracting 120 from 130 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
40 goes into 100 2 times with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 2732.32
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 2732.325
If we take 200 away from 200, 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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2732.325
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.

Moving on to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2732.325
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 2732.325 with a remainder of 0.0.