We divide 925747 by 40
We want to figure out the number of times 925747 can be divided by 40.

Moving on 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
Subtract 0 from 9 to get 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 40

Advancing to step 2:
40 goes into 92 2 times with a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 12 after subtracting 80 from 92.
Grab the next digit (5) from the dividend, add it to 12, then carry on: 125 / 40

Step 3:
40 can be fit into 125 3 times, resulting in a remainder of 5.
Use 3 as the next digit of our solution. 
Result so far: 23.0
If we take 120 away from 125, we end up with 5.
Append the next digit (7) from the dividend to 5 and continue with: 57 / 40

On to step 4:
If we divide 57 by 40, we get 1 and a remainder of 17.
Write down 1 as next digit of the result. 
Result so far: 231.0
The remainder is 17 after subtracting 40 from 57.
Grab the next digit (4) from the dividend, add it to 17, then carry on: 174 / 40

Let's proceed to step 5:
If we divide 174 by 40, we get 4 and a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 2314.0
Deduct 160 from 174 and we're left with 14.
Append the next digit (7) from the dividend to 14 and continue with: 147 / 40

Let's proceed to step 6:
The number 40 fits into 147 3 times, leaving a remainder of 27.
Write down 3 as next digit of the result. 
Result so far: 23143.0
Subtracting 120 from 147 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.

On to step 7:
If we divide 270 by 40, we get 6 and a remainder of 30.
The next digit of our result is 6. 
Result so far: 23143.6
Deduct 240 from 270 and we're left with 30.
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: 23143.67
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.

On to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 23143.675
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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23143.675
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.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23143.675
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 23143.675, with a leftover of 0.0.