We look at the division of 930813 by 40 
Let's see how many times 40 fits into 930813.

Step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Grab the next digit (3) from the dividend, add it to 9, then carry on: 93 / 40

Moving on to step 2:
93 divided by 40 is 2 with a remainder of 13.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 80 from 93 to get 13.
Include the next digit (0) from the dividend after 13, then repeat: 130 / 40

Let's proceed to step 3:
40 can be fit into 130 3 times, resulting in a remainder of 10.
The next digit of our result is 3. 
Result so far: 23.0
If we subtract 120 from 130, we get 10.
Fetch the next digit (8) from the dividend, attach it to 10 and continue: 108 / 40

Advancing to step 4:
40 goes into 108 2 times with a remainder of 28.
Use 2 as the next digit of our solution. 
Result so far: 232.0
If we subtract 80 from 108, we get 28.
Take the next digit (1) from the dividend and append it to 28, then repeat: 281 / 40

Moving on to step 5:
The number 40 fits into 281 7 times, leaving a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 2327.0
If we subtract 280 from 281, we get 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 40

Let's proceed to step 6:
40 can be fit into 13 0 times, resulting in a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 23270.0
Subtracting 0 from 13 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 7:
When dividing 130 by 40, we get 3 with a remainder of 10.
Put 3 as the next digit of the answer. 
Result so far: 23270.3
Subtract 120 from 130 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
40 goes into 100 2 times with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 23270.32
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.

On to step 9:
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: 23270.325
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23270.325
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.

Moving on to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 23270.325
Subtracting 0 from 0 leaves us 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 23270.325, with a leftover of 0.0.