We look at the division of 94040393 by 923 
We want to figure out the number of times 94040393 can be divided by 923.

Moving on to step 1:
The number 923 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 923

On to step 2:
94 divided by 923 is 0 with a remainder of 94.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 94, we get 94.
Include the next digit (0) from the dividend after 94, then repeat: 940 / 923

Advancing to step 3:
923 goes into 940 1 times with a remainder of 17.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 923 from 940 and we're left with 17.
Bring next digit (4) of the dividend behind the 17 and repeat the process: 174 / 923

Moving on to step 4:
923 can be fit into 174 0 times, resulting in a remainder of 174.
The next digit of our result is 0. 
Result so far: 10.0
If we subtract 0 from 174, we get 174.
Take the next digit (0) from the dividend and append it to 174, then repeat: 1740 / 923

Step 5:
The number 923 fits into 1740 1 times, leaving a remainder of 817.
Record the quotient 1 as the next digit in the result. 
Result so far: 101.0
The remainder is 817 after subtracting 923 from 1740.
Include the next digit (3) from the dividend after 817, then repeat: 8173 / 923

Let's proceed to step 6:
923 goes into 8173 8 times with a remainder of 789.
Write down 8 as next digit of the result. 
Result so far: 1018.0
The remainder is 789 after subtracting 7384 from 8173.
Bring next digit (9) of the dividend behind the 789 and repeat the process: 7899 / 923

On to step 7:
The number 923 fits into 7899 8 times, leaving a remainder of 515.
The number 8 becomes the next digit in our result. 
Result so far: 10188.0
The remainder is 515 after subtracting 7384 from 7899.
Fetch the next digit (3) from the dividend, attach it to 515 and continue: 5153 / 923

Step 8:
5153 divided by 923 is 5 with a remainder of 538.
The number 5 becomes the next digit in our result. 
Result so far: 101885.0
Deduct 4615 from 5153 and we're left with 538.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5380, and continue the process.

Let's proceed to step 9:
923 can be fit into 5380 5 times, resulting in a remainder of 765.
Record the quotient 5 as the next digit in the result. 
Result so far: 101885.5
Subtract 4615 from 5380 to get 765.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7650, and continue the process.

Step 10:
If we divide 7650 by 923, we get 8 and a remainder of 266.
Use 8 as the next digit of our solution. 
Result so far: 101885.58
Deduct 7384 from 7650 and we're left with 266.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2660, and continue the process.

Step 11:
923 can be fit into 2660 2 times, resulting in a remainder of 814.
The number 2 becomes the next digit in our result. 
Result so far: 101885.582
The remainder is 814 after subtracting 1846 from 2660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8140, and continue the process.

Going ahead to step 12:
923 can be fit into 8140 8 times, resulting in a remainder of 756.
Record the quotient 8 as the next digit in the result. 
Result so far: 101885.5828
Subtract 7384 from 8140 to get 756.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7560, and continue the process.

Step 13:
7560 divided by 923 is 8 with a remainder of 176.
Record the quotient 8 as the next digit in the result. 
Result so far: 101885.58288
If we subtract 7384 from 7560, we get 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

The final result is 101885.58288 with a remainder of 0.000176.