Let's divide 92254950 by 40
Our goal is to divide 92254950 by 40.

Let's proceed to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 40

Advancing to step 2:
When dividing 92 by 40, we get 2 with a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 92 to get 12.
Fetch the next digit (2) from the dividend, attach it to 12 and continue: 122 / 40

Advancing to step 3:
The number 40 fits into 122 3 times, leaving a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Subtract 120 from 122 to get 2.
Include the next digit (5) from the dividend after 2, then repeat: 25 / 40

On to step 4:
40 goes into 25 0 times with a remainder of 25.
The number 0 becomes the next digit in our result. 
Result so far: 230.0
If we subtract 0 from 25, we get 25.
Append the next digit (4) from the dividend to 25 and continue with: 254 / 40

Step 5:
254 divided by 40 is 6 with a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 2306.0
Subtracting 240 from 254 leaves us with 14.
Include the next digit (9) from the dividend after 14, then repeat: 149 / 40

Moving on to step 6:
If we divide 149 by 40, we get 3 and a remainder of 29.
Record the quotient 3 as the next digit in the result. 
Result so far: 23063.0
Deduct 120 from 149 and we're left with 29.
Grab the next digit (5) from the dividend, add it to 29, then carry on: 295 / 40

Going ahead to step 7:
The number 40 fits into 295 7 times, leaving a remainder of 15.
Put 7 as the next digit of the answer. 
Result so far: 230637.0
The remainder is 15 after subtracting 280 from 295.
Take the next digit (0) from the dividend and append it to 15, then repeat: 150 / 40

Step 8:
The number 40 fits into 150 3 times, leaving a remainder of 30.
The next digit of our result is 3. 
Result so far: 2306373.0
If we take 120 away from 150, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 9:
40 goes into 300 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 2306373.7
If we subtract 280 from 300, 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.

Step 10:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 2306373.75
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.

Let's proceed to step 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2306373.75
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.

Advancing to step 12:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2306373.75
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.

Our division results in 2306373.75 with a remaining 0.0.