954134 ÷ 40 
We want to figure out the number of times 954134 can be divided by 40.

Advancing to step 1:
9 divided by 40 is 0 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.
Include the next digit (5) from the dividend after 9, then repeat: 95 / 40

Step 2:
40 can be fit into 95 2 times, resulting in a remainder of 15.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 80 away from 95, we end up with 15.
Append the next digit (4) from the dividend to 15 and continue with: 154 / 40

Advancing to step 3:
The number 40 fits into 154 3 times, leaving a remainder of 34.
Write down 3 as next digit of the result. 
Result so far: 23.0
Subtract 120 from 154 to get 34.
Grab the next digit (1) from the dividend, add it to 34, then carry on: 341 / 40

Let's proceed to step 4:
When dividing 341 by 40, we get 8 with a remainder of 21.
Record the quotient 8 as the next digit in the result. 
Result so far: 238.0
Subtracting 320 from 341 leaves us with 21.
Include the next digit (3) from the dividend after 21, then repeat: 213 / 40

Step 5:
40 goes into 213 5 times with a remainder of 13.
Record the quotient 5 as the next digit in the result. 
Result so far: 2385.0
If we take 200 away from 213, we end up with 13.
Append the next digit (4) from the dividend to 13 and continue with: 134 / 40

Advancing to step 6:
If we divide 134 by 40, we get 3 and a remainder of 14.
Write down 3 as next digit of the result. 
Result so far: 23853.0
Deduct 120 from 134 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 7:
40 can be fit into 140 3 times, resulting in a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 23853.3
If we take 120 away from 140, we end up 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 8:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 23853.35
Subtract 200 from 200 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.

Let's proceed to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23853.35
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.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23853.35
Subtracting 0 from 0 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.

The final outcome is 23853.35, with a leftover of 0.0.