Let's divide 93931 by 40
We're looking to find how many times 40 goes into 93931.

Moving on to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Take the next digit (3) from the dividend and append it to 9, then repeat: 93 / 40

Step 2:
40 can be fit into 93 2 times, resulting in a remainder of 13.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 93 to get 13.
Include the next digit (9) from the dividend after 13, then repeat: 139 / 40

Step 3:
The number 40 fits into 139 3 times, leaving a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Deduct 120 from 139 and we're left with 19.
Fetch the next digit (3) from the dividend, attach it to 19 and continue: 193 / 40

Going ahead to step 4:
40 goes into 193 4 times with a remainder of 33.
The number 4 becomes the next digit in our result. 
Result so far: 234.0
The remainder is 33 after subtracting 160 from 193.
Include the next digit (1) from the dividend after 33, then repeat: 331 / 40

Let's proceed to step 5:
331 divided by 40 is 8 with a remainder of 11.
Use 8 as the next digit of our solution. 
Result so far: 2348.0
Subtract 320 from 331 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 6:
40 goes into 110 2 times with a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 2348.2
If we subtract 80 from 110, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 7:
40 goes into 300 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 2348.27
If we take 280 away from 300, 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.

Moving on to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2348.275
Deduct 200 from 200 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.

Let's proceed to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2348.275
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 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2348.275
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.

The quotient of the division is 2348.275, and the remainder is 0.0.