943914 ÷ 40 
Our goal is to divide 943914 by 40.

Step 1:
40 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 40

Going ahead to step 2:
If we divide 94 by 40, we get 2 and a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 94 to get 14.
Grab the next digit (3) from the dividend, add it to 14, then carry on: 143 / 40

Step 3:
40 can be fit into 143 3 times, resulting in a remainder of 23.
Write down 3 as next digit of the result. 
Result so far: 23.0
If we take 120 away from 143, we end up with 23.
Bring next digit (9) of the dividend behind the 23 and repeat the process: 239 / 40

Moving on to step 4:
When dividing 239 by 40, we get 5 with a remainder of 39.
The next digit of our result is 5. 
Result so far: 235.0
Subtract 200 from 239 to get 39.
Bring next digit (1) of the dividend behind the 39 and repeat the process: 391 / 40

Step 5:
40 can be fit into 391 9 times, resulting in a remainder of 31.
The number 9 becomes the next digit in our result. 
Result so far: 2359.0
If we take 360 away from 391, we end up with 31.
Fetch the next digit (4) from the dividend, attach it to 31 and continue: 314 / 40

Step 6:
If we divide 314 by 40, we get 7 and a remainder of 34.
The next digit of our result is 7. 
Result so far: 23597.0
If we subtract 280 from 314, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 7:
340 divided by 40 is 8 with a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 23597.8
The remainder is 20 after subtracting 320 from 340.
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 8:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 23597.85
Subtracting 200 from 200 leaves us 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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23597.85
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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23597.85
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.

In conclusion, the division gives 23597.85 with a balance of 0.0.