We're dividing 928486 by 40 
We're looking to find how many times 40 goes into 928486.

Moving on to step 1:
9 divided by 40 is 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 40

On to step 2:
If we divide 92 by 40, we get 2 and a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 92 leaves us with 12.
Bring next digit (8) of the dividend behind the 12 and repeat the process: 128 / 40

Step 3:
128 divided by 40 is 3 with a remainder of 8.
Write down 3 as next digit of the result. 
Result so far: 23.0
Subtracting 120 from 128 leaves us with 8.
Take the next digit (4) from the dividend and append it to 8, then repeat: 84 / 40

Advancing to step 4:
When dividing 84 by 40, we get 2 with a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 232.0
Subtract 80 from 84 to get 4.
Append the next digit (8) from the dividend to 4 and continue with: 48 / 40

On to step 5:
40 goes into 48 1 times with a remainder of 8.
The number 1 becomes the next digit in our result. 
Result so far: 2321.0
If we take 40 away from 48, we end up with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 40

Moving on to step 6:
If we divide 86 by 40, we get 2 and a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 23212.0
If we take 80 away from 86, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 7:
40 can be fit into 60 1 times, resulting in a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 23212.1
If we take 40 away from 60, 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.

Advancing to step 8:
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: 23212.15
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.

Step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23212.15
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.

Step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23212.15
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 outcome is 23212.15, with a leftover of 0.0.