We're dividing 93465 by 40 
Our goal is to divide 93465 by 40.

Step 1:
40 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Append the next digit (3) from the dividend to 9 and continue with: 93 / 40

Going ahead to step 2:
40 goes into 93 2 times with a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 80 from 93 and we're left with 13.
Bring next digit (4) of the dividend behind the 13 and repeat the process: 134 / 40

Let's proceed to step 3:
If we divide 134 by 40, we get 3 and a remainder of 14.
Write down 3 as next digit of the result. 
Result so far: 23.0
Deduct 120 from 134 and we're left with 14.
Bring next digit (6) of the dividend behind the 14 and repeat the process: 146 / 40

Let's proceed to step 4:
The number 40 fits into 146 3 times, leaving a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 233.0
If we take 120 away from 146, we end up with 26.
Bring next digit (5) of the dividend behind the 26 and repeat the process: 265 / 40

Advancing to step 5:
If we divide 265 by 40, we get 6 and a remainder of 25.
Use 6 as the next digit of our solution. 
Result so far: 2336.0
If we take 240 away from 265, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 6:
When dividing 250 by 40, we get 6 with a remainder of 10.
Put 6 as the next digit of the answer. 
Result so far: 2336.6
If we subtract 240 from 250, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 7:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The next digit of our result is 2. 
Result so far: 2336.62
The remainder is 20 after subtracting 80 from 100.
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 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2336.625
Subtract 200 from 200 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.

Moving on to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2336.625
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.

Moving on to step 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2336.625
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.

In conclusion, the division gives 2336.625 with a balance of 0.0.