893140 ÷ 40 
We want to figure out the number of times 893140 can be divided by 40.

Step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (9) from the dividend to 8 and continue with: 89 / 40

Let's proceed to step 2:
The number 40 fits into 89 2 times, leaving a remainder of 9.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 80 away from 89, we end up with 9.
Take the next digit (3) from the dividend and append it to 9, then repeat: 93 / 40

Going ahead to step 3:
If we divide 93 by 40, we get 2 and a remainder of 13.
Use 2 as the next digit of our solution. 
Result so far: 22.0
Deduct 80 from 93 and we're left with 13.
Include the next digit (1) from the dividend after 13, then repeat: 131 / 40

Step 4:
40 goes into 131 3 times with a remainder of 11.
Record the quotient 3 as the next digit in the result. 
Result so far: 223.0
Subtracting 120 from 131 leaves us with 11.
Bring next digit (4) of the dividend behind the 11 and repeat the process: 114 / 40

Advancing to step 5:
40 goes into 114 2 times with a remainder of 34.
Put 2 as the next digit of the answer. 
Result so far: 2232.0
Subtracting 80 from 114 leaves us with 34.
Take the next digit (0) from the dividend and append it to 34, then repeat: 340 / 40

On to step 6:
When dividing 340 by 40, we get 8 with a remainder of 20.
Record the quotient 8 as the next digit in the result. 
Result so far: 22328.0
If we take 320 away from 340, we end up with 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 7:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 22328.5
If we subtract 200 from 200, 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.

Step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 22328.5
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.

On to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 22328.5
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.

The final outcome is 22328.5, with a leftover of 0.0.