We're dividing 941607 by 40 
We want to divide 941607 by 40.

On to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 40

Going ahead to step 2:
94 divided by 40 is 2 with a remainder of 14.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 94, we get 14.
Grab the next digit (1) from the dividend, add it to 14, then carry on: 141 / 40

Step 3:
40 goes into 141 3 times with a remainder of 21.
Use 3 as the next digit of our solution. 
Result so far: 23.0
The remainder is 21 after subtracting 120 from 141.
Grab the next digit (6) from the dividend, add it to 21, then carry on: 216 / 40

Let's proceed to step 4:
40 goes into 216 5 times with a remainder of 16.
Write down 5 as next digit of the result. 
Result so far: 235.0
Subtract 200 from 216 to get 16.
Fetch the next digit (0) from the dividend, attach it to 16 and continue: 160 / 40

Moving on to step 5:
When dividing 160 by 40, we get 4 with a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 2354.0
Deduct 160 from 160 and we're left with 0.
Include the next digit (7) from the dividend after 0, then repeat: 7 / 40

Moving on to step 6:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 23540.0
Subtract 0 from 7 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 7:
40 goes into 70 1 times with a remainder of 30.
Use 1 as the next digit of our solution. 
Result so far: 23540.1
Subtract 40 from 70 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 23540.17
Deduct 280 from 300 and we're left 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.

Step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 23540.175
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.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23540.175
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.

Advancing to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23540.175
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.

The final result is 23540.175 with a remainder of 0.0.