294548 ÷ 40 
Let's see how many times 40 fits into 294548.

Step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (9) from the dividend and append it to 2, then repeat: 29 / 40

Advancing to step 2:
40 goes into 29 0 times with a remainder of 29.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 29, we end up with 29.
Take the next digit (4) from the dividend and append it to 29, then repeat: 294 / 40

Step 3:
If we divide 294 by 40, we get 7 and a remainder of 14.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtracting 280 from 294 leaves us with 14.
Include the next digit (5) from the dividend after 14, then repeat: 145 / 40

Step 4:
40 can be fit into 145 3 times, resulting in a remainder of 25.
Put 3 as the next digit of the answer. 
Result so far: 73.0
Deduct 120 from 145 and we're left with 25.
Grab the next digit (4) from the dividend, add it to 25, then carry on: 254 / 40

On to step 5:
40 can be fit into 254 6 times, resulting in a remainder of 14.
Use 6 as the next digit of our solution. 
Result so far: 736.0
Subtract 240 from 254 to get 14.
Grab the next digit (8) from the dividend, add it to 14, then carry on: 148 / 40

Moving on to step 6:
When dividing 148 by 40, we get 3 with a remainder of 28.
Put 3 as the next digit of the answer. 
Result so far: 7363.0
Subtract 120 from 148 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 7:
The number 40 fits into 280 7 times, leaving a remainder of 0.
Record the quotient 7 as the next digit in the result. 
Result so far: 7363.7
The remainder is 0 after subtracting 280 from 280.
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 8:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7363.7
The remainder is 0 after subtracting 0 from 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 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7363.7
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.

The final outcome is 7363.7, with a leftover of 0.0.