We divide 944777 by 40
Our goal is to divide 944777 by 40.

Step 1:
40 goes into 9 0 times with 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.
Include the next digit (4) from the dividend after 9, then repeat: 94 / 40

Advancing to step 2:
If we divide 94 by 40, we get 2 and a remainder of 14.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 80 from 94 leaves us with 14.
Include the next digit (4) from the dividend after 14, then repeat: 144 / 40

Advancing to step 3:
If we divide 144 by 40, we get 3 and a remainder of 24.
Write down 3 as next digit of the result. 
Result so far: 23.0
Subtract 120 from 144 to get 24.
Append the next digit (7) from the dividend to 24 and continue with: 247 / 40

Going ahead to step 4:
247 divided by 40 is 6 with a remainder of 7.
Put 6 as the next digit of the answer. 
Result so far: 236.0
The remainder is 7 after subtracting 240 from 247.
Fetch the next digit (7) from the dividend, attach it to 7 and continue: 77 / 40

Advancing to step 5:
The number 40 fits into 77 1 times, leaving a remainder of 37.
The number 1 becomes the next digit in our result. 
Result so far: 2361.0
If we subtract 40 from 77, we get 37.
Grab the next digit (7) from the dividend, add it to 37, then carry on: 377 / 40

On to step 6:
If we divide 377 by 40, we get 9 and a remainder of 17.
The number 9 becomes the next digit in our result. 
Result so far: 23619.0
If we take 360 away from 377, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 7:
40 goes into 170 4 times with a remainder of 10.
The next digit of our result is 4. 
Result so far: 23619.4
Deduct 160 from 170 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.

Step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 23619.42
Subtract 80 from 100 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 23619.425
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 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23619.425
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.

Going ahead to step 11:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23619.425
Deduct 0 from 0 and we're left 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 23619.425 with a remainder of 0.0.