We divide 40944 by 96
Let's see how many times 96 fits into 40944.

Moving on to step 1:
The number 96 fits into 4 0 times, leaving a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 96

Moving on to step 2:
96 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Include the next digit (9) from the dividend after 40, then repeat: 409 / 96

Going ahead to step 3:
When dividing 409 by 96, we get 4 with a remainder of 25.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we take 384 away from 409, we end up with 25.
Fetch the next digit (4) from the dividend, attach it to 25 and continue: 254 / 96

On to step 4:
If we divide 254 by 96, we get 2 and a remainder of 62.
The number 2 becomes the next digit in our result. 
Result so far: 42.0
If we subtract 192 from 254, we get 62.
Take the next digit (4) from the dividend and append it to 62, then repeat: 624 / 96

Going ahead to step 5:
When dividing 624 by 96, we get 6 with a remainder of 48.
The number 6 becomes the next digit in our result. 
Result so far: 426.0
The remainder is 48 after subtracting 576 from 624.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 6:
96 goes into 480 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 426.5
The remainder is 0 after subtracting 480 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 7:
96 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 426.5
If we subtract 0 from 0, 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.

On to step 8:
The number 96 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 426.5
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.

The quotient of the division is 426.5, and the remainder is 0.0.