We look at the division of 921340 by 40 
Our goal is to divide 921340 by 40.

Going ahead to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 40

Step 2:
40 can be fit into 92 2 times, resulting in a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 92 to get 12.
Append the next digit (1) from the dividend to 12 and continue with: 121 / 40

Moving on to step 3:
When dividing 121 by 40, we get 3 with a remainder of 1.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
Deduct 120 from 121 and we're left with 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 40

On to step 4:
40 can be fit into 13 0 times, resulting in a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 230.0
Deduct 0 from 13 and we're left with 13.
Grab the next digit (4) from the dividend, add it to 13, then carry on: 134 / 40

On to step 5:
When dividing 134 by 40, we get 3 with a remainder of 14.
The next digit of our result is 3. 
Result so far: 2303.0
If we take 120 away from 134, we end up with 14.
Include the next digit (0) from the dividend after 14, then repeat: 140 / 40

Advancing to step 6:
140 divided by 40 is 3 with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 23033.0
Deduct 120 from 140 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.

On to step 7:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 23033.5
Subtract 200 from 200 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.

Advancing to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23033.5
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.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23033.5
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 23033.5 with a remainder of 0.0.