Let's divide 936154 by 40
We want to figure out the number of times 936154 can be divided by 40.

Step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Take the next digit (3) from the dividend and append it to 9, then repeat: 93 / 40

Going ahead to step 2:
If we divide 93 by 40, we get 2 and a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 80 from 93, we get 13.
Take the next digit (6) from the dividend and append it to 13, then repeat: 136 / 40

Moving on to step 3:
136 divided by 40 is 3 with a remainder of 16.
The next digit of our result is 3. 
Result so far: 23.0
Deduct 120 from 136 and we're left with 16.
Include the next digit (1) from the dividend after 16, then repeat: 161 / 40

Going ahead to step 4:
40 goes into 161 4 times with a remainder of 1.
Record the quotient 4 as the next digit in the result. 
Result so far: 234.0
If we take 160 away from 161, we end up with 1.
Bring next digit (5) of the dividend behind the 1 and repeat the process: 15 / 40

Going ahead to step 5:
15 divided by 40 is 0 with a remainder of 15.
The next digit of our result is 0. 
Result so far: 2340.0
Subtracting 0 from 15 leaves us with 15.
Bring next digit (4) of the dividend behind the 15 and repeat the process: 154 / 40

Let's proceed to step 6:
The number 40 fits into 154 3 times, leaving a remainder of 34.
The next digit of our result is 3. 
Result so far: 23403.0
Deduct 120 from 154 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 7:
40 goes into 340 8 times with a remainder of 20.
The next digit of our result is 8. 
Result so far: 23403.8
Subtracting 320 from 340 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.

Step 8:
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: 23403.85
If we take 200 away from 200, 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.

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: 23403.85
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.

Let's proceed to step 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23403.85
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.

The final outcome is 23403.85, with a leftover of 0.0.