945302 ÷ 40 
We want to divide 945302 by 40.

On to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 40

Moving on to step 2:
40 can be fit into 94 2 times, resulting in a remainder of 14.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 80 from 94 to get 14.
Fetch the next digit (5) from the dividend, attach it to 14 and continue: 145 / 40

Let's proceed to step 3:
145 divided by 40 is 3 with a remainder of 25.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
Subtract 120 from 145 to get 25.
Grab the next digit (3) from the dividend, add it to 25, then carry on: 253 / 40

Moving on to step 4:
When dividing 253 by 40, we get 6 with a remainder of 13.
Record the quotient 6 as the next digit in the result. 
Result so far: 236.0
The remainder is 13 after subtracting 240 from 253.
Include the next digit (0) from the dividend after 13, then repeat: 130 / 40

Going ahead to step 5:
130 divided by 40 is 3 with a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 2363.0
If we take 120 away from 130, we end up with 10.
Bring next digit (2) of the dividend behind the 10 and repeat the process: 102 / 40

On to step 6:
40 can be fit into 102 2 times, resulting in a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 23632.0
The remainder is 22 after subtracting 80 from 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 7:
40 can be fit into 220 5 times, resulting in a remainder of 20.
The next digit of our result is 5. 
Result so far: 23632.5
Deduct 200 from 220 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.

Step 8:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 23632.55
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.

The quotient of the division is 23632.55, and the remainder is 0.0.