We're dividing 926921 by 40 
Our goal is to divide 926921 by 40.

Advancing to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 40

Moving on 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
Subtract 80 from 92 to get 12.
Fetch the next digit (6) from the dividend, attach it to 12 and continue: 126 / 40

Advancing to step 3:
40 goes into 126 3 times with a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 23.0
If we take 120 away from 126, we end up with 6.
Append the next digit (9) from the dividend to 6 and continue with: 69 / 40

Step 4:
When dividing 69 by 40, we get 1 with a remainder of 29.
The number 1 becomes the next digit in our result. 
Result so far: 231.0
If we take 40 away from 69, we end up with 29.
Grab the next digit (2) from the dividend, add it to 29, then carry on: 292 / 40

Let's proceed to step 5:
The number 40 fits into 292 7 times, leaving a remainder of 12.
Record the quotient 7 as the next digit in the result. 
Result so far: 2317.0
If we subtract 280 from 292, we get 12.
Bring next digit (1) of the dividend behind the 12 and repeat the process: 121 / 40

On to step 6:
40 goes into 121 3 times with a remainder of 1.
Put 3 as the next digit of the answer. 
Result so far: 23173.0
Subtracting 120 from 121 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 7:
If we divide 10 by 40, we get 0 and a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 23173.0
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
40 goes into 100 2 times with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 23173.02
Subtract 80 from 100 to 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.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 23173.025
Subtracting 200 from 200 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.

Step 10:
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: 23173.025
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.

Moving on to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23173.025
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 outcome is 23173.025, with a leftover of 0.0.