95440 divided by 40 
We're looking to find how many times 40 goes into 95440.

Advancing 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
The remainder is 9 after subtracting 0 from 9.
Grab the next digit (5) from the dividend, add it to 9, then carry on: 95 / 40

Step 2:
40 goes into 95 2 times with a remainder of 15.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 80 away from 95, we end up with 15.
Take the next digit (4) from the dividend and append it to 15, then repeat: 154 / 40

Step 3:
The number 40 fits into 154 3 times, leaving a remainder of 34.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
The remainder is 34 after subtracting 120 from 154.
Append the next digit (4) from the dividend to 34 and continue with: 344 / 40

Going ahead to step 4:
40 can be fit into 344 8 times, resulting in a remainder of 24.
Use 8 as the next digit of our solution. 
Result so far: 238.0
Deduct 320 from 344 and we're left with 24.
Bring next digit (0) of the dividend behind the 24 and repeat the process: 240 / 40

Advancing to step 5:
When dividing 240 by 40, we get 6 with a remainder of 0.
Put 6 as the next digit of the answer. 
Result so far: 2386.0
If we subtract 240 from 240, 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 6:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 2386.0
The remainder is 0 after subtracting 0 from 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 7:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 2386.0
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.

After the division, we end up with 2386.0 and a remainder of 0.0.