We look at the division of 94227981 by 940 
We want to figure out the number of times 94227981 can be divided by 940.

On to step 1:
940 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 940

Advancing to step 2:
940 can be fit into 94 0 times, resulting in a remainder of 94.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 94 to get 94.
Include the next digit (2) from the dividend after 94, then repeat: 942 / 940

Moving on to step 3:
940 can be fit into 942 1 times, resulting in a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 940 from 942 and we're left with 2.
Take the next digit (2) from the dividend and append it to 2, then repeat: 22 / 940

Let's proceed to step 4:
When dividing 22 by 940, we get 0 with a remainder of 22.
Write down 0 as next digit of the result. 
Result so far: 10.0
Subtracting 0 from 22 leaves us with 22.
Fetch the next digit (7) from the dividend, attach it to 22 and continue: 227 / 940

Step 5:
When dividing 227 by 940, we get 0 with a remainder of 227.
Use 0 as the next digit of our solution. 
Result so far: 100.0
If we subtract 0 from 227, we get 227.
Grab the next digit (9) from the dividend, add it to 227, then carry on: 2279 / 940

On to step 6:
940 goes into 2279 2 times with a remainder of 399.
The next digit of our result is 2. 
Result so far: 1002.0
The remainder is 399 after subtracting 1880 from 2279.
Fetch the next digit (8) from the dividend, attach it to 399 and continue: 3998 / 940

On to step 7:
When dividing 3998 by 940, we get 4 with a remainder of 238.
The next digit of our result is 4. 
Result so far: 10024.0
If we subtract 3760 from 3998, we get 238.
Bring next digit (1) of the dividend behind the 238 and repeat the process: 2381 / 940

On to step 8:
When dividing 2381 by 940, we get 2 with a remainder of 501.
Put 2 as the next digit of the answer. 
Result so far: 100242.0
If we subtract 1880 from 2381, we get 501.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5010, and continue the process.

Moving on to step 9:
When dividing 5010 by 940, we get 5 with a remainder of 310.
Put 5 as the next digit of the answer. 
Result so far: 100242.5
Subtract 4700 from 5010 to get 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

On to step 10:
The number 940 fits into 3100 3 times, leaving a remainder of 280.
Use 3 as the next digit of our solution. 
Result so far: 100242.53
Deduct 2820 from 3100 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Advancing to step 11:
The number 940 fits into 2800 2 times, leaving a remainder of 920.
Put 2 as the next digit of the answer. 
Result so far: 100242.532
Subtracting 1880 from 2800 leaves us with 920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9200, and continue the process.

Going ahead to step 12:
If we divide 9200 by 940, we get 9 and a remainder of 740.
The number 9 becomes the next digit in our result. 
Result so far: 100242.5329
Subtracting 8460 from 9200 leaves us with 740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7400, and continue the process.

Advancing to step 13:
If we divide 7400 by 940, we get 7 and a remainder of 820.
The next digit of our result is 7. 
Result so far: 100242.53297
If we subtract 6580 from 7400, we get 820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8200, and continue the process.

Let's proceed to step 14:
940 goes into 8200 8 times with a remainder of 680.
Record the quotient 8 as the next digit in the result. 
Result so far: 100242.532978
Deduct 7520 from 8200 and we're left with 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6800, and continue the process.

On to step 15:
6800 divided by 940 is 7 with a remainder of 220.
Use 7 as the next digit of our solution. 
Result so far: 100242.5329787
If we take 6580 away from 6800, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 16:
940 can be fit into 2200 2 times, resulting in a remainder of 320.
The next digit of our result is 2. 
Result so far: 100242.53297872
If we take 1880 away from 2200, we end up with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

After the division, we end up with 100242.53297872 and a remainder of 3.2e-07.