We're dividing 952724 by 40 
Our goal is to divide 952724 by 40.

Going ahead to step 1:
40 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Take the next digit (5) from the dividend and append it to 9, then repeat: 95 / 40

On to step 2:
If we divide 95 by 40, we get 2 and a remainder of 15.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 80 away from 95, we end up with 15.
Fetch the next digit (2) from the dividend, attach it to 15 and continue: 152 / 40

Advancing to step 3:
152 divided by 40 is 3 with a remainder of 32.
Write down 3 as next digit of the result. 
Result so far: 23.0
The remainder is 32 after subtracting 120 from 152.
Include the next digit (7) from the dividend after 32, then repeat: 327 / 40

Let's proceed to step 4:
When dividing 327 by 40, we get 8 with a remainder of 7.
Write down 8 as next digit of the result. 
Result so far: 238.0
The remainder is 7 after subtracting 320 from 327.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 40

On to step 5:
When dividing 72 by 40, we get 1 with a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 2381.0
Subtracting 40 from 72 leaves us with 32.
Take the next digit (4) from the dividend and append it to 32, then repeat: 324 / 40

Step 6:
When dividing 324 by 40, we get 8 with a remainder of 4.
Put 8 as the next digit of the answer. 
Result so far: 23818.0
If we take 320 away from 324, we end up 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.

Moving on to step 7:
40 can be fit into 40 1 times, resulting in a remainder of 0.
Put 1 as the next digit of the answer. 
Result so far: 23818.1
Subtracting 40 from 40 leaves us 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 8:
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: 23818.1
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 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: 23818.1
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.

The final outcome is 23818.1, with a leftover of 0.0.