Let's divide 913400 by 40
Our goal is to divide 913400 by 40.

Let's proceed to step 1:
40 can be fit into 9 0 times, resulting in 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.
Take the next digit (1) from the dividend and append it to 9, then repeat: 91 / 40

Going ahead to step 2:
When dividing 91 by 40, we get 2 with a remainder of 11.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 91 to get 11.
Grab the next digit (3) from the dividend, add it to 11, then carry on: 113 / 40

Moving on to step 3:
113 divided by 40 is 2 with a remainder of 33.
Write down 2 as next digit of the result. 
Result so far: 22.0
Deduct 80 from 113 and we're left with 33.
Include the next digit (4) from the dividend after 33, then repeat: 334 / 40

Step 4:
When dividing 334 by 40, we get 8 with a remainder of 14.
The number 8 becomes the next digit in our result. 
Result so far: 228.0
If we take 320 away from 334, 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 5:
40 goes into 140 3 times with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 2283.0
The remainder is 20 after subtracting 120 from 140.
Append the next digit (0) from the dividend to 20 and continue with: 200 / 40

On to step 6:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 22835.0
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.

Moving on to step 7:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 22835.0
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.

Moving on to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 22835.0
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 22835.0 with a remaining 0.0.