954269 ÷ 40 
We want to divide 954269 by 40.

Advancing to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Append the next digit (5) from the dividend to 9 and continue with: 95 / 40

Going ahead to step 2:
The number 40 fits into 95 2 times, leaving a remainder of 15.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 80 from 95 to get 15.
Include the next digit (4) from the dividend after 15, then repeat: 154 / 40

Advancing to step 3:
154 divided by 40 is 3 with a remainder of 34.
Use 3 as the next digit of our solution. 
Result so far: 23.0
If we take 120 away from 154, we end up with 34.
Append the next digit (2) from the dividend to 34 and continue with: 342 / 40

Advancing to step 4:
The number 40 fits into 342 8 times, leaving a remainder of 22.
The next digit of our result is 8. 
Result so far: 238.0
Deduct 320 from 342 and we're left with 22.
Append the next digit (6) from the dividend to 22 and continue with: 226 / 40

On to step 5:
40 can be fit into 226 5 times, resulting in a remainder of 26.
Record the quotient 5 as the next digit in the result. 
Result so far: 2385.0
Subtract 200 from 226 to get 26.
Grab the next digit (9) from the dividend, add it to 26, then carry on: 269 / 40

Let's proceed to step 6:
The number 40 fits into 269 6 times, leaving a remainder of 29.
The number 6 becomes the next digit in our result. 
Result so far: 23856.0
If we subtract 240 from 269, we get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Advancing to step 7:
If we divide 290 by 40, we get 7 and a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 23856.7
If we subtract 280 from 290, 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.

Let's proceed to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 23856.72
Subtracting 80 from 100 leaves us 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.

Moving on to step 9:
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: 23856.725
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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 23856.725
Deduct 0 from 0 and we're left 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.

Step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23856.725
If we take 0 away from 0, 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.

The final outcome is 23856.725, with a leftover of 0.0.