We look at the division of 930321 by 40 
We're looking to find how many times 40 goes into 930321.

Advancing to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Grab the next digit (3) from the dividend, add it to 9, then carry on: 93 / 40

Advancing to step 2:
If we divide 93 by 40, we get 2 and a remainder of 13.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 80 from 93, we get 13.
Grab the next digit (0) from the dividend, add it to 13, then carry on: 130 / 40

Step 3:
The number 40 fits into 130 3 times, leaving a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
Subtract 120 from 130 to get 10.
Grab the next digit (3) from the dividend, add it to 10, then carry on: 103 / 40

Let's proceed to step 4:
When dividing 103 by 40, we get 2 with a remainder of 23.
Write down 2 as next digit of the result. 
Result so far: 232.0
The remainder is 23 after subtracting 80 from 103.
Take the next digit (2) from the dividend and append it to 23, then repeat: 232 / 40

Step 5:
232 divided by 40 is 5 with a remainder of 32.
The next digit of our result is 5. 
Result so far: 2325.0
If we subtract 200 from 232, we get 32.
Grab the next digit (1) from the dividend, add it to 32, then carry on: 321 / 40

Going ahead to step 6:
The number 40 fits into 321 8 times, leaving a remainder of 1.
Use 8 as the next digit of our solution. 
Result so far: 23258.0
Subtracting 320 from 321 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.

Step 7:
When dividing 10 by 40, we get 0 with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 23258.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 23258.02
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:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 23258.025
The remainder is 0 after subtracting 200 from 200.
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 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: 23258.025
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.

Step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23258.025
If we subtract 0 from 0, we 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.

The quotient of the division is 23258.025, and the remainder is 0.0.