Let's divide 90846 by 40
We want to divide 90846 by 40.

Advancing 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
Subtract 0 from 9 to get 9.
Grab the next digit (0) from the dividend, add it to 9, then carry on: 90 / 40

Let's proceed to step 2:
The number 40 fits into 90 2 times, leaving a remainder of 10.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 80 from 90 and we're left with 10.
Bring next digit (8) of the dividend behind the 10 and repeat the process: 108 / 40

Advancing to step 3:
If we divide 108 by 40, we get 2 and a remainder of 28.
The next digit of our result is 2. 
Result so far: 22.0
If we subtract 80 from 108, we get 28.
Fetch the next digit (4) from the dividend, attach it to 28 and continue: 284 / 40

Going ahead to step 4:
40 goes into 284 7 times with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 227.0
Deduct 280 from 284 and we're left with 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 40

Going ahead to step 5:
If we divide 46 by 40, we get 1 and a remainder of 6.
The number 1 becomes the next digit in our result. 
Result so far: 2271.0
If we take 40 away from 46, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 6:
60 divided by 40 is 1 with a remainder of 20.
Write down 1 as next digit of the result. 
Result so far: 2271.1
If we subtract 40 from 60, we 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.

Let's proceed to step 7:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2271.15
Subtracting 200 from 200 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.

Advancing to step 8:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2271.15
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.

Going ahead to step 9:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2271.15
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.

The final outcome is 2271.15, with a leftover of 0.0.