We're dividing 932647 by 40 
We want to divide 932647 by 40.

Step 1:
9 divided by 40 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Append the next digit (3) from the dividend to 9 and continue with: 93 / 40

Moving on to step 2:
93 divided by 40 is 2 with a remainder of 13.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 80 from 93, we get 13.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 40

Going ahead to step 3:
If we divide 132 by 40, we get 3 and a remainder of 12.
Write down 3 as next digit of the result. 
Result so far: 23.0
If we take 120 away from 132, we end up with 12.
Take the next digit (6) from the dividend and append it to 12, then repeat: 126 / 40

On to step 4:
40 can be fit into 126 3 times, resulting in a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 233.0
Deduct 120 from 126 and we're left with 6.
Append the next digit (4) from the dividend to 6 and continue with: 64 / 40

Going ahead to step 5:
40 goes into 64 1 times with a remainder of 24.
Use 1 as the next digit of our solution. 
Result so far: 2331.0
If we take 40 away from 64, we end up with 24.
Append the next digit (7) from the dividend to 24 and continue with: 247 / 40

Step 6:
The number 40 fits into 247 6 times, leaving a remainder of 7.
Use 6 as the next digit of our solution. 
Result so far: 23316.0
If we take 240 away from 247, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
When dividing 70 by 40, we get 1 with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 23316.1
If we take 40 away from 70, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 23316.17
Subtract 280 from 300 to 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.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 23316.175
If we subtract 200 from 200, we get 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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 23316.175
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.

Let's proceed 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: 23316.175
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 23316.175 with a remaining 0.0.