942723 divided by 40 
Let's see how many times 40 fits into 942723.

Moving on to step 1:
9 divided by 40 is 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 40

Step 2:
40 can be fit into 94 2 times, resulting in a remainder of 14.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 14 after subtracting 80 from 94.
Grab the next digit (2) from the dividend, add it to 14, then carry on: 142 / 40

Step 3:
If we divide 142 by 40, we get 3 and a remainder of 22.
Write down 3 as next digit of the result. 
Result so far: 23.0
Subtract 120 from 142 to get 22.
Include the next digit (7) from the dividend after 22, then repeat: 227 / 40

Moving on to step 4:
40 can be fit into 227 5 times, resulting in a remainder of 27.
The number 5 becomes the next digit in our result. 
Result so far: 235.0
The remainder is 27 after subtracting 200 from 227.
Fetch the next digit (2) from the dividend, attach it to 27 and continue: 272 / 40

Going ahead to step 5:
40 can be fit into 272 6 times, resulting in a remainder of 32.
Write down 6 as next digit of the result. 
Result so far: 2356.0
Subtracting 240 from 272 leaves us with 32.
Fetch the next digit (3) from the dividend, attach it to 32 and continue: 323 / 40

Step 6:
323 divided by 40 is 8 with a remainder of 3.
Record the quotient 8 as the next digit in the result. 
Result so far: 23568.0
If we subtract 320 from 323, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 7:
The number 40 fits into 30 0 times, leaving a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 23568.0
Deduct 0 from 30 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 23568.07
If we take 280 away from 300, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 23568.075
Subtract 200 from 200 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.

Step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23568.075
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.

On to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 23568.075
Subtracting 0 from 0 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.

In conclusion, the division gives 23568.075 with a balance of 0.0.