We divide 921960 by 40
We want to divide 921960 by 40.

Let's proceed to step 1:
40 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 40

Step 2:
When dividing 92 by 40, we get 2 with a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 80 from 92 to get 12.
Take the next digit (1) from the dividend and append it to 12, then repeat: 121 / 40

Step 3:
The number 40 fits into 121 3 times, leaving a remainder of 1.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Subtract 120 from 121 to get 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 40

Advancing to step 4:
40 can be fit into 19 0 times, resulting in a remainder of 19.
The next digit of our result is 0. 
Result so far: 230.0
If we subtract 0 from 19, we get 19.
Append the next digit (6) from the dividend to 19 and continue with: 196 / 40

Let's proceed to step 5:
If we divide 196 by 40, we get 4 and a remainder of 36.
The next digit of our result is 4. 
Result so far: 2304.0
If we take 160 away from 196, we end up with 36.
Include the next digit (0) from the dividend after 36, then repeat: 360 / 40

On to step 6:
40 can be fit into 360 9 times, resulting in a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 23049.0
The remainder is 0 after subtracting 360 from 360.
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 7:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23049.0
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.

Step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23049.0
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 23049.0, with a leftover of 0.0.