We're dividing 906 by 40 
We want to divide 906 by 40.

Advancing to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (0) of the dividend behind the 9 and repeat the process: 90 / 40

Let's proceed to step 2:
40 can be fit into 90 2 times, resulting in a remainder of 10.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 10 after subtracting 80 from 90.
Include the next digit (6) from the dividend after 10, then repeat: 106 / 40

Advancing to step 3:
106 divided by 40 is 2 with a remainder of 26.
Use 2 as the next digit of our solution. 
Result so far: 22.0
Deduct 80 from 106 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 4:
When dividing 260 by 40, we get 6 with a remainder of 20.
Put 6 as the next digit of the answer. 
Result so far: 22.6
The remainder is 20 after subtracting 240 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 5:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 22.65
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 6:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 22.65
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 7:
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: 22.65
If we take 0 away from 0, 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.

The quotient of the division is 22.65, and the remainder is 0.0.