We look at the division of 927184 by 40 
Our goal is to divide 927184 by 40.

Going ahead to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 40

Going ahead to step 2:
40 can be fit into 92 2 times, resulting in a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 12 after subtracting 80 from 92.
Bring next digit (7) of the dividend behind the 12 and repeat the process: 127 / 40

Going ahead to step 3:
If we divide 127 by 40, we get 3 and a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
Subtracting 120 from 127 leaves us with 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 40

Let's proceed to step 4:
The number 40 fits into 71 1 times, leaving a remainder of 31.
The next digit of our result is 1. 
Result so far: 231.0
If we take 40 away from 71, we end up with 31.
Grab the next digit (8) from the dividend, add it to 31, then carry on: 318 / 40

On to step 5:
The number 40 fits into 318 7 times, leaving a remainder of 38.
Write down 7 as next digit of the result. 
Result so far: 2317.0
Subtracting 280 from 318 leaves us with 38.
Fetch the next digit (4) from the dividend, attach it to 38 and continue: 384 / 40

Let's proceed to step 6:
384 divided by 40 is 9 with a remainder of 24.
Use 9 as the next digit of our solution. 
Result so far: 23179.0
If we take 360 away from 384, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 7:
When dividing 240 by 40, we get 6 with a remainder of 0.
Use 6 as the next digit of our solution. 
Result so far: 23179.6
The remainder is 0 after subtracting 240 from 240.
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:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23179.6
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.

Step 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23179.6
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.

The quotient of the division is 23179.6, and the remainder is 0.0.