We look at the division of 940869 by 40 
Let's see how many times 40 fits into 940869.

Going ahead to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 40

Advancing to step 2:
40 can be fit into 94 2 times, resulting in a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 80 from 94 leaves us with 14.
Grab the next digit (0) from the dividend, add it to 14, then carry on: 140 / 40

Moving on to step 3:
When dividing 140 by 40, we get 3 with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
Subtracting 120 from 140 leaves us with 20.
Fetch the next digit (8) from the dividend, attach it to 20 and continue: 208 / 40

Advancing to step 4:
If we divide 208 by 40, we get 5 and a remainder of 8.
Use 5 as the next digit of our solution. 
Result so far: 235.0
Deduct 200 from 208 and we're left with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 40

Advancing to step 5:
If we divide 86 by 40, we get 2 and a remainder of 6.
The next digit of our result is 2. 
Result so far: 2352.0
Subtracting 80 from 86 leaves us with 6.
Bring next digit (9) of the dividend behind the 6 and repeat the process: 69 / 40

On to step 6:
40 can be fit into 69 1 times, resulting in a remainder of 29.
The next digit of our result is 1. 
Result so far: 23521.0
If we subtract 40 from 69, we get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Let's proceed to step 7:
290 divided by 40 is 7 with a remainder of 10.
Write down 7 as next digit of the result. 
Result so far: 23521.7
Subtracting 280 from 290 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The next digit of our result is 2. 
Result so far: 23521.72
If we subtract 80 from 100, we get 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: 23521.725
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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23521.725
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.

Advancing to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23521.725
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.

After the division, we end up with 23521.725 and a remainder of 0.0.