We divide 923871 by 40
We want to figure out the number of times 923871 can be divided by 40.

On to step 1:
40 goes into 9 0 times with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 40

Advancing to step 2:
If we divide 92 by 40, we get 2 and a remainder of 12.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 80 from 92 to get 12.
Fetch the next digit (3) from the dividend, attach it to 12 and continue: 123 / 40

Going ahead to step 3:
If we divide 123 by 40, we get 3 and a remainder of 3.
The next digit of our result is 3. 
Result so far: 23.0
Deduct 120 from 123 and we're left with 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 40

Advancing to step 4:
40 can be fit into 38 0 times, resulting in a remainder of 38.
The number 0 becomes the next digit in our result. 
Result so far: 230.0
If we take 0 away from 38, we end up with 38.
Grab the next digit (7) from the dividend, add it to 38, then carry on: 387 / 40

On to step 5:
If we divide 387 by 40, we get 9 and a remainder of 27.
Write down 9 as next digit of the result. 
Result so far: 2309.0
If we take 360 away from 387, we end up with 27.
Take the next digit (1) from the dividend and append it to 27, then repeat: 271 / 40

Moving on to step 6:
The number 40 fits into 271 6 times, leaving a remainder of 31.
Record the quotient 6 as the next digit in the result. 
Result so far: 23096.0
Deduct 240 from 271 and we're left with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Going ahead to step 7:
If we divide 310 by 40, we get 7 and a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 23096.7
The remainder is 30 after subtracting 280 from 310.
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: 23096.77
If we subtract 280 from 300, 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.

The quotient of the division is 23096.77, and the remainder is 0.02.