We divide 931348 by 40
We want to divide 931348 by 40.

Going ahead to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Grab the next digit (3) from the dividend, add it to 9, then carry on: 93 / 40

Step 2:
When dividing 93 by 40, we get 2 with a remainder of 13.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 80 from 93 to get 13.
Take the next digit (1) from the dividend and append it to 13, then repeat: 131 / 40

Step 3:
The number 40 fits into 131 3 times, leaving a remainder of 11.
Put 3 as the next digit of the answer. 
Result so far: 23.0
If we take 120 away from 131, we end up with 11.
Fetch the next digit (3) from the dividend, attach it to 11 and continue: 113 / 40

Going ahead to step 4:
40 can be fit into 113 2 times, resulting in a remainder of 33.
Put 2 as the next digit of the answer. 
Result so far: 232.0
Subtracting 80 from 113 leaves us with 33.
Include the next digit (4) from the dividend after 33, then repeat: 334 / 40

Advancing to step 5:
The number 40 fits into 334 8 times, leaving a remainder of 14.
Put 8 as the next digit of the answer. 
Result so far: 2328.0
Subtract 320 from 334 to get 14.
Include the next digit (8) from the dividend after 14, then repeat: 148 / 40

Going ahead to step 6:
When dividing 148 by 40, we get 3 with a remainder of 28.
The next digit of our result is 3. 
Result so far: 23283.0
The remainder is 28 after subtracting 120 from 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 7:
The number 40 fits into 280 7 times, leaving a remainder of 0.
The number 7 becomes the next digit in our result. 
Result so far: 23283.7
If we take 280 away from 280, 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.

Going ahead to step 8:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 23283.7
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.

Going ahead to step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23283.7
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.

The final outcome is 23283.7, with a leftover of 0.0.