We're dividing 94486581 by 40 
Our goal is to divide 94486581 by 40.

Going ahead to step 1:
40 goes into 9 0 times with 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.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 40

Moving on to step 2:
The number 40 fits into 94 2 times, leaving a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 80 from 94, we get 14.
Include the next digit (4) from the dividend after 14, then repeat: 144 / 40

Moving on to step 3:
40 goes into 144 3 times with a remainder of 24.
Put 3 as the next digit of the answer. 
Result so far: 23.0
If we subtract 120 from 144, we get 24.
Fetch the next digit (8) from the dividend, attach it to 24 and continue: 248 / 40

Let's proceed to step 4:
The number 40 fits into 248 6 times, leaving a remainder of 8.
The next digit of our result is 6. 
Result so far: 236.0
If we take 240 away from 248, we end up with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 40

Advancing to step 5:
40 can be fit into 86 2 times, resulting in a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 2362.0
The remainder is 6 after subtracting 80 from 86.
Fetch the next digit (5) from the dividend, attach it to 6 and continue: 65 / 40

Let's proceed to step 6:
If we divide 65 by 40, we get 1 and a remainder of 25.
Put 1 as the next digit of the answer. 
Result so far: 23621.0
If we subtract 40 from 65, we get 25.
Bring next digit (8) of the dividend behind the 25 and repeat the process: 258 / 40

Step 7:
40 goes into 258 6 times with a remainder of 18.
Use 6 as the next digit of our solution. 
Result so far: 236216.0
If we take 240 away from 258, we end up with 18.
Include the next digit (1) from the dividend after 18, then repeat: 181 / 40

Advancing to step 8:
If we divide 181 by 40, we get 4 and a remainder of 21.
The next digit of our result is 4. 
Result so far: 2362164.0
Subtract 160 from 181 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 9:
When dividing 210 by 40, we get 5 with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 2362164.5
Subtracting 200 from 210 leaves us 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 10:
100 divided by 40 is 2 with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 2362164.52
If we subtract 80 from 100, we 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.

Moving on to step 11:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 2362164.525
Deduct 200 from 200 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.

On to step 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2362164.525
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.

Step 13:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2362164.525
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 2362164.525 with a remainder of 0.0.