951435 ÷ 40 
Our goal is to divide 951435 by 40.

Let's proceed to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Include the next digit (5) from the dividend after 9, then repeat: 95 / 40

Moving on to step 2:
40 can be fit into 95 2 times, resulting in a remainder of 15.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 80 away from 95, we end up with 15.
Bring next digit (1) of the dividend behind the 15 and repeat the process: 151 / 40

Going ahead to step 3:
40 goes into 151 3 times with a remainder of 31.
Write down 3 as next digit of the result. 
Result so far: 23.0
Deduct 120 from 151 and we're left with 31.
Append the next digit (4) from the dividend to 31 and continue with: 314 / 40

Going ahead to step 4:
When dividing 314 by 40, we get 7 with a remainder of 34.
Record the quotient 7 as the next digit in the result. 
Result so far: 237.0
If we take 280 away from 314, we end up with 34.
Include the next digit (3) from the dividend after 34, then repeat: 343 / 40

On to step 5:
The number 40 fits into 343 8 times, leaving a remainder of 23.
Put 8 as the next digit of the answer. 
Result so far: 2378.0
If we subtract 320 from 343, we get 23.
Bring next digit (5) of the dividend behind the 23 and repeat the process: 235 / 40

Going ahead to step 6:
The number 40 fits into 235 5 times, leaving a remainder of 35.
The number 5 becomes the next digit in our result. 
Result so far: 23785.0
Deduct 200 from 235 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 7:
40 goes into 350 8 times with a remainder of 30.
The number 8 becomes the next digit in our result. 
Result so far: 23785.8
Deduct 320 from 350 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
40 goes into 300 7 times with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 23785.87
Subtracting 280 from 300 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 23785.875
Deduct 200 from 200 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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23785.875
Subtracting 0 from 0 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.

Advancing to 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: 23785.875
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 result is 23785.875 with a remainder of 0.0.