73940 ÷ 9 = 8215 R5
We're going to perform division on 73940 with 9 as the divisor.

Step 1:
9 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 7 to get 7.
Bring next digit (3) of the dividend behind the 7 and repeat the process: 73 / 9

Step 2:
9 goes into 73 8 times with a remainder of 1.
Write down 8 as next digit of of the result. 
Result so far: 8
Subtract 72 from 73 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 9

Step 3:
9 goes into 19 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 82
Subtract 18 from 19 to get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 9

Step 4:
9 goes into 14 1 times with a remainder of 5.
Write down 1 as next digit of of the result. 
Result so far: 821
Subtract 9 from 14 to get 5.
Bring next digit (0) of the dividend behind the 5 and repeat the process: 50 / 9

Step 5:
9 goes into 50 5 times with a remainder of 5.
Write down 5 as next digit of of the result. 
Result so far: 8215
Subtract 45 from 50 to get 5.

The final result is 8215 with a remainder of 5.