92873 divided by 40 
We want to divide 92873 by 40.

Step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 40

Going ahead to step 2:
When dividing 92 by 40, we get 2 with a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 80 from 92, we get 12.
Fetch the next digit (8) from the dividend, attach it to 12 and continue: 128 / 40

Let's proceed to step 3:
The number 40 fits into 128 3 times, leaving a remainder of 8.
Put 3 as the next digit of the answer. 
Result so far: 23.0
Subtracting 120 from 128 leaves us with 8.
Grab the next digit (7) from the dividend, add it to 8, then carry on: 87 / 40

Moving on to step 4:
If we divide 87 by 40, we get 2 and a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 232.0
Deduct 80 from 87 and we're left with 7.
Grab the next digit (3) from the dividend, add it to 7, then carry on: 73 / 40

Advancing to step 5:
When dividing 73 by 40, we get 1 with a remainder of 33.
Put 1 as the next digit of the answer. 
Result so far: 2321.0
The remainder is 33 after subtracting 40 from 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Advancing to step 6:
40 can be fit into 330 8 times, resulting in a remainder of 10.
The next digit of our result is 8. 
Result so far: 2321.8
Deduct 320 from 330 and we're left 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.

Moving on to step 7:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 2321.82
Subtracting 80 from 100 leaves us 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 8:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2321.825
If we take 200 away from 200, 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.

Let's proceed to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2321.825
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.

On to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2321.825
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.

In conclusion, the division gives 2321.825 with a balance of 0.0.