922357 divided by 40 
Let's see how many times 40 fits into 922357.

Moving on to step 1:
9 divided by 40 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 40

Moving on to step 2:
40 can be fit into 92 2 times, resulting in a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 80 from 92 and we're left with 12.
Include the next digit (2) from the dividend after 12, then repeat: 122 / 40

Advancing to step 3:
122 divided by 40 is 3 with a remainder of 2.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
Deduct 120 from 122 and we're left with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 40

On to step 4:
The number 40 fits into 23 0 times, leaving a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 230.0
The remainder is 23 after subtracting 0 from 23.
Grab the next digit (5) from the dividend, add it to 23, then carry on: 235 / 40

On to step 5:
When dividing 235 by 40, we get 5 with a remainder of 35.
The next digit of our result is 5. 
Result so far: 2305.0
If we take 200 away from 235, we end up with 35.
Append the next digit (7) from the dividend to 35 and continue with: 357 / 40

Going ahead to step 6:
357 divided by 40 is 8 with a remainder of 37.
Write down 8 as next digit of the result. 
Result so far: 23058.0
If we take 320 away from 357, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Going ahead to step 7:
40 can be fit into 370 9 times, resulting in a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 23058.9
Subtracting 360 from 370 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
100 divided by 40 is 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 23058.92
The remainder is 20 after subtracting 80 from 100.
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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 23058.925
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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23058.925
Subtract 0 from 0 to 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.

Going ahead to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 23058.925
Subtract 0 from 0 to 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 final outcome is 23058.925, with a leftover of 0.0.