We look at the division of 7864455 by 940 
Let's see how many times 940 fits into 7864455.

Step 1:
940 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 940

Moving on to step 2:
If we divide 78 by 940, we get 0 and a remainder of 78.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 78, we end up with 78.
Grab the next digit (6) from the dividend, add it to 78, then carry on: 786 / 940

Step 3:
786 divided by 940 is 0 with a remainder of 786.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 786, we get 786.
Grab the next digit (4) from the dividend, add it to 786, then carry on: 7864 / 940

Moving on to step 4:
If we divide 7864 by 940, we get 8 and a remainder of 344.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we subtract 7520 from 7864, we get 344.
Fetch the next digit (4) from the dividend, attach it to 344 and continue: 3444 / 940

Advancing to step 5:
940 goes into 3444 3 times with a remainder of 624.
Put 3 as the next digit of the answer. 
Result so far: 83.0
If we take 2820 away from 3444, we end up with 624.
Append the next digit (5) from the dividend to 624 and continue with: 6245 / 940

Advancing to step 6:
If we divide 6245 by 940, we get 6 and a remainder of 605.
The next digit of our result is 6. 
Result so far: 836.0
Deduct 5640 from 6245 and we're left with 605.
Grab the next digit (5) from the dividend, add it to 605, then carry on: 6055 / 940

On to step 7:
6055 divided by 940 is 6 with a remainder of 415.
Record the quotient 6 as the next digit in the result. 
Result so far: 8366.0
Subtracting 5640 from 6055 leaves us with 415.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4150, and continue the process.

Step 8:
If we divide 4150 by 940, we get 4 and a remainder of 390.
The next digit of our result is 4. 
Result so far: 8366.4
Subtract 3760 from 4150 to get 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Advancing to step 9:
If we divide 3900 by 940, we get 4 and a remainder of 140.
Put 4 as the next digit of the answer. 
Result so far: 8366.44
If we subtract 3760 from 3900, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Our division results in 8366.44 with a remaining 0.14.