Let's divide 908276 by 40
Our goal is to divide 908276 by 40.

Step 1:
9 divided by 40 is 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Bring next digit (0) of the dividend behind the 9 and repeat the process: 90 / 40

Let's proceed to step 2:
40 can be fit into 90 2 times, resulting in a remainder of 10.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 10 after subtracting 80 from 90.
Fetch the next digit (8) from the dividend, attach it to 10 and continue: 108 / 40

Let's proceed to step 3:
108 divided by 40 is 2 with a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
Deduct 80 from 108 and we're left with 28.
Grab the next digit (2) from the dividend, add it to 28, then carry on: 282 / 40

Going ahead to step 4:
When dividing 282 by 40, we get 7 with a remainder of 2.
Record the quotient 7 as the next digit in the result. 
Result so far: 227.0
If we take 280 away from 282, we end up with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 40

On to step 5:
40 can be fit into 27 0 times, resulting in a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 2270.0
Subtracting 0 from 27 leaves us with 27.
Include the next digit (6) from the dividend after 27, then repeat: 276 / 40

Going ahead to step 6:
40 can be fit into 276 6 times, resulting in a remainder of 36.
The next digit of our result is 6. 
Result so far: 22706.0
The remainder is 36 after subtracting 240 from 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 7:
360 divided by 40 is 9 with a remainder of 0.
The number 9 becomes the next digit in our result. 
Result so far: 22706.9
The remainder is 0 after subtracting 360 from 360.
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:
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: 22706.9
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.

On to step 9:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 22706.9
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 result is 22706.9 with a remainder of 0.0.