We divide 954427 by 40
We want to divide 954427 by 40.

Let's proceed 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
If we subtract 0 from 9, we get 9.
Bring next digit (5) of the dividend behind the 9 and repeat the process: 95 / 40

Moving on to step 2:
If we divide 95 by 40, we get 2 and a remainder of 15.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 80 from 95 leaves us with 15.
Grab the next digit (4) from the dividend, add it to 15, then carry on: 154 / 40

Going ahead to step 3:
40 goes into 154 3 times with a remainder of 34.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
If we subtract 120 from 154, we get 34.
Append the next digit (4) from the dividend to 34 and continue with: 344 / 40

Moving on to step 4:
40 goes into 344 8 times with a remainder of 24.
Write down 8 as next digit of the result. 
Result so far: 238.0
Deduct 320 from 344 and we're left with 24.
Grab the next digit (2) from the dividend, add it to 24, then carry on: 242 / 40

Moving on to step 5:
40 goes into 242 6 times with a remainder of 2.
Use 6 as the next digit of our solution. 
Result so far: 2386.0
Subtract 240 from 242 to get 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 40

Going ahead to step 6:
If we divide 27 by 40, we get 0 and a remainder of 27.
The next digit of our result is 0. 
Result so far: 23860.0
Subtracting 0 from 27 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 7:
When dividing 270 by 40, we get 6 with a remainder of 30.
The number 6 becomes the next digit in our result. 
Result so far: 23860.6
The remainder is 30 after subtracting 240 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
40 goes into 300 7 times with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 23860.67
Subtracting 280 from 300 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.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 23860.675
Deduct 200 from 200 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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23860.675
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:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 23860.675
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 final outcome is 23860.675, with a leftover of 0.0.