We're dividing 932219 by 40 
We're looking to find how many times 40 goes into 932219.

Let's proceed to step 1:
9 divided by 40 is 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Append the next digit (3) from the dividend to 9 and continue with: 93 / 40

Moving on to step 2:
When dividing 93 by 40, we get 2 with a remainder of 13.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 93, we get 13.
Grab the next digit (2) from the dividend, add it to 13, then carry on: 132 / 40

Moving on to step 3:
132 divided by 40 is 3 with a remainder of 12.
Write down 3 as next digit of the result. 
Result so far: 23.0
The remainder is 12 after subtracting 120 from 132.
Fetch the next digit (2) from the dividend, attach it to 12 and continue: 122 / 40

Moving on to step 4:
40 can be fit into 122 3 times, resulting in a remainder of 2.
The next digit of our result is 3. 
Result so far: 233.0
Deduct 120 from 122 and we're left with 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 40

Advancing to step 5:
21 divided by 40 is 0 with a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 2330.0
Subtracting 0 from 21 leaves us with 21.
Bring next digit (9) of the dividend behind the 21 and repeat the process: 219 / 40

On to step 6:
If we divide 219 by 40, we get 5 and a remainder of 19.
Write down 5 as next digit of the result. 
Result so far: 23305.0
Subtracting 200 from 219 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 7:
The number 40 fits into 190 4 times, leaving a remainder of 30.
Record the quotient 4 as the next digit in the result. 
Result so far: 23305.4
Subtract 160 from 190 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 23305.47
Subtract 280 from 300 to get 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 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 23305.475
If we take 200 away from 200, 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.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23305.475
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.

Let's proceed to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23305.475
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 23305.475, with a leftover of 0.0.