We're dividing 903294 by 40 
Our goal is to divide 903294 by 40.

Going ahead to step 1:
40 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Append the next digit (0) from the dividend to 9 and continue with: 90 / 40

On to step 2:
90 divided by 40 is 2 with a remainder of 10.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 80 from 90 to get 10.
Append the next digit (3) from the dividend to 10 and continue with: 103 / 40

Advancing to step 3:
When dividing 103 by 40, we get 2 with a remainder of 23.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
Deduct 80 from 103 and we're left with 23.
Bring next digit (2) of the dividend behind the 23 and repeat the process: 232 / 40

Going ahead to step 4:
232 divided by 40 is 5 with a remainder of 32.
Put 5 as the next digit of the answer. 
Result so far: 225.0
If we subtract 200 from 232, we get 32.
Fetch the next digit (9) from the dividend, attach it to 32 and continue: 329 / 40

Going ahead to step 5:
329 divided by 40 is 8 with a remainder of 9.
Put 8 as the next digit of the answer. 
Result so far: 2258.0
If we subtract 320 from 329, we get 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 40

Let's proceed to step 6:
If we divide 94 by 40, we get 2 and a remainder of 14.
Write down 2 as next digit of the result. 
Result so far: 22582.0
The remainder is 14 after subtracting 80 from 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 7:
If we divide 140 by 40, we get 3 and a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 22582.3
Deduct 120 from 140 and we're left 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.

Let's proceed to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 22582.35
If we subtract 200 from 200, 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.

Step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 22582.35
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.

Let's proceed to step 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 22582.35
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 quotient of the division is 22582.35, and the remainder is 0.0.