Let's divide 948932 by 40
Our goal is to divide 948932 by 40.

Going ahead to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 40

On to step 2:
94 divided by 40 is 2 with a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 80 from 94 leaves us with 14.
Fetch the next digit (8) from the dividend, attach it to 14 and continue: 148 / 40

Let's proceed to step 3:
If we divide 148 by 40, we get 3 and a remainder of 28.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Subtracting 120 from 148 leaves us with 28.
Bring next digit (9) of the dividend behind the 28 and repeat the process: 289 / 40

Going ahead to step 4:
40 goes into 289 7 times with a remainder of 9.
The next digit of our result is 7. 
Result so far: 237.0
If we take 280 away from 289, we end up with 9.
Append the next digit (3) from the dividend to 9 and continue with: 93 / 40

Step 5:
93 divided by 40 is 2 with a remainder of 13.
Record the quotient 2 as the next digit in the result. 
Result so far: 2372.0
The remainder is 13 after subtracting 80 from 93.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 40

On to step 6:
The number 40 fits into 132 3 times, leaving a remainder of 12.
Use 3 as the next digit of our solution. 
Result so far: 23723.0
Deduct 120 from 132 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 7:
40 goes into 120 3 times with a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 23723.3
Subtract 120 from 120 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:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23723.3
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23723.3
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.

The final result is 23723.3 with a remainder of 0.0.