940273 ÷ 20 
We want to figure out the number of times 940273 can be divided by 20.

Advancing to step 1:
20 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 20

Moving on to step 2:
The number 20 fits into 94 4 times, leaving a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 80 from 94 to get 14.
Include the next digit (0) from the dividend after 14, then repeat: 140 / 20

Advancing to step 3:
20 goes into 140 7 times with a remainder of 0.
Write down 7 as next digit of the result. 
Result so far: 47.0
Deduct 140 from 140 and we're left with 0.
Take the next digit (2) from the dividend and append it to 0, then repeat: 2 / 20

Moving on to step 4:
2 divided by 20 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 470.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 20

Advancing to step 5:
When dividing 27 by 20, we get 1 with a remainder of 7.
Record the quotient 1 as the next digit in the result. 
Result so far: 4701.0
If we take 20 away from 27, we end up with 7.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 20

Advancing to step 6:
If we divide 73 by 20, we get 3 and a remainder of 13.
The next digit of our result is 3. 
Result so far: 47013.0
Subtract 60 from 73 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 7:
If we divide 130 by 20, we get 6 and a remainder of 10.
Record the quotient 6 as the next digit in the result. 
Result so far: 47013.6
If we take 120 away from 130, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
100 divided by 20 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 47013.65
If we subtract 100 from 100, 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.

Let's proceed to step 9:
When dividing 0 by 20, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 47013.65
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.

Moving on to step 10:
If we divide 0 by 20, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 47013.65
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 47013.65 with a remaining 0.0.