We divide 394544 by 40
Our goal is to divide 394544 by 40.

On to step 1:
3 divided by 40 is 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 40

Advancing to step 2:
When dividing 39 by 40, we get 0 with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 39, we get 39.
Bring next digit (4) of the dividend behind the 39 and repeat the process: 394 / 40

Let's proceed to step 3:
40 can be fit into 394 9 times, resulting in a remainder of 34.
Use 9 as the next digit of our solution. 
Result so far: 9.0
The remainder is 34 after subtracting 360 from 394.
Fetch the next digit (5) from the dividend, attach it to 34 and continue: 345 / 40

Moving on to step 4:
The number 40 fits into 345 8 times, leaving a remainder of 25.
Use 8 as the next digit of our solution. 
Result so far: 98.0
Subtract 320 from 345 to get 25.
Grab the next digit (4) from the dividend, add it to 25, then carry on: 254 / 40

Going ahead to step 5:
The number 40 fits into 254 6 times, leaving a remainder of 14.
Use 6 as the next digit of our solution. 
Result so far: 986.0
Subtract 240 from 254 to get 14.
Append the next digit (4) from the dividend to 14 and continue with: 144 / 40

Step 6:
144 divided by 40 is 3 with a remainder of 24.
The next digit of our result is 3. 
Result so far: 9863.0
Subtracting 120 from 144 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 7:
If we divide 240 by 40, we get 6 and a remainder of 0.
The number 6 becomes the next digit in our result. 
Result so far: 9863.6
Subtract 240 from 240 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.

On to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 9863.6
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 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 9863.6
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.

Our division results in 9863.6 with a remaining 0.0.