We look at the division of 945544 by 40 
We want to divide 945544 by 40.

Step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 40

Going ahead to step 2:
94 divided by 40 is 2 with a remainder of 14.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 80 away from 94, we end up with 14.
Bring next digit (5) of the dividend behind the 14 and repeat the process: 145 / 40

On to step 3:
40 can be fit into 145 3 times, resulting in a remainder of 25.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Deduct 120 from 145 and we're left with 25.
Bring next digit (5) of the dividend behind the 25 and repeat the process: 255 / 40

Let's proceed to step 4:
40 can be fit into 255 6 times, resulting in a remainder of 15.
The number 6 becomes the next digit in our result. 
Result so far: 236.0
The remainder is 15 after subtracting 240 from 255.
Fetch the next digit (4) from the dividend, attach it to 15 and continue: 154 / 40

Step 5:
40 can be fit into 154 3 times, resulting in a remainder of 34.
Record the quotient 3 as the next digit in the result. 
Result so far: 2363.0
Deduct 120 from 154 and we're left with 34.
Grab the next digit (4) from the dividend, add it to 34, then carry on: 344 / 40

Step 6:
344 divided by 40 is 8 with a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 23638.0
Subtract 320 from 344 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 7:
The number 40 fits into 240 6 times, leaving a remainder of 0.
Put 6 as the next digit of the answer. 
Result so far: 23638.6
If we take 240 away from 240, 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.

Let's proceed to step 8:
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: 23638.6
Subtracting 0 from 0 leaves us 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.

Step 9:
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: 23638.6
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.

Our division results in 23638.6 with a remaining 0.0.