Let's divide 92886 by 40
We want to divide 92886 by 40.

On to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 40

On to step 2:
92 divided by 40 is 2 with a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 12 after subtracting 80 from 92.
Bring next digit (8) of the dividend behind the 12 and repeat the process: 128 / 40

Advancing to step 3:
If we divide 128 by 40, we get 3 and a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Deduct 120 from 128 and we're left with 8.
Fetch the next digit (8) from the dividend, attach it to 8 and continue: 88 / 40

Step 4:
40 goes into 88 2 times with a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 232.0
Subtract 80 from 88 to get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 40

Advancing to step 5:
When dividing 86 by 40, we get 2 with a remainder of 6.
Use 2 as the next digit of our solution. 
Result so far: 2322.0
If we subtract 80 from 86, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 6:
The number 40 fits into 60 1 times, leaving a remainder of 20.
The next digit of our result is 1. 
Result so far: 2322.1
Deduct 40 from 60 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.

On to step 7:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 2322.15
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 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2322.15
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.

On to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2322.15
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 2322.15, and the remainder is 0.0.