We're dividing 946553 by 40 
We want to divide 946553 by 40.

On to step 1:
40 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 40

Let's proceed to step 2:
40 can be fit into 94 2 times, resulting in a remainder of 14.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 80 from 94 to get 14.
Grab the next digit (6) from the dividend, add it to 14, then carry on: 146 / 40

Step 3:
40 can be fit into 146 3 times, resulting in a remainder of 26.
Put 3 as the next digit of the answer. 
Result so far: 23.0
If we take 120 away from 146, we end up with 26.
Grab the next digit (5) from the dividend, add it to 26, then carry on: 265 / 40

Let's proceed to step 4:
If we divide 265 by 40, we get 6 and a remainder of 25.
Write down 6 as next digit of the result. 
Result so far: 236.0
Subtract 240 from 265 to get 25.
Grab the next digit (5) from the dividend, add it to 25, then carry on: 255 / 40

Advancing to step 5:
40 can be fit into 255 6 times, resulting in a remainder of 15.
Write down 6 as next digit of the result. 
Result so far: 2366.0
Subtract 240 from 255 to get 15.
Append the next digit (3) from the dividend to 15 and continue with: 153 / 40

Advancing to step 6:
153 divided by 40 is 3 with a remainder of 33.
Record the quotient 3 as the next digit in the result. 
Result so far: 23663.0
Subtracting 120 from 153 leaves us with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Step 7:
When dividing 330 by 40, we get 8 with a remainder of 10.
Record the quotient 8 as the next digit in the result. 
Result so far: 23663.8
Deduct 320 from 330 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 23663.82
If we take 80 away from 100, 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 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 23663.825
If we take 200 away from 200, 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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23663.825
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.

On to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23663.825
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.

Our division results in 23663.825 with a remaining 0.0.