Let's divide 926498 by 40
We want to figure out the number of times 926498 can be divided by 40.

Step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 40

Going ahead to step 2:
92 divided by 40 is 2 with a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 80 from 92, we get 12.
Bring next digit (6) of the dividend behind the 12 and repeat the process: 126 / 40

Step 3:
The number 40 fits into 126 3 times, leaving a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
Deduct 120 from 126 and we're left with 6.
Bring next digit (4) of the dividend behind the 6 and repeat the process: 64 / 40

Going ahead to step 4:
40 goes into 64 1 times with a remainder of 24.
The number 1 becomes the next digit in our result. 
Result so far: 231.0
Deduct 40 from 64 and we're left with 24.
Take the next digit (9) from the dividend and append it to 24, then repeat: 249 / 40

Going ahead to step 5:
The number 40 fits into 249 6 times, leaving a remainder of 9.
Put 6 as the next digit of the answer. 
Result so far: 2316.0
If we subtract 240 from 249, we get 9.
Fetch the next digit (8) from the dividend, attach it to 9 and continue: 98 / 40

On to step 6:
If we divide 98 by 40, we get 2 and a remainder of 18.
Put 2 as the next digit of the answer. 
Result so far: 23162.0
Deduct 80 from 98 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 7:
40 goes into 180 4 times with a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 23162.4
If we subtract 160 from 180, 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 8:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 23162.45
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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23162.45
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.

Advancing to 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: 23162.45
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.

After the division, we end up with 23162.45 and a remainder of 0.0.