We look at the division of 944780 by 40 
Our goal is to divide 944780 by 40.

Let's proceed to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (4) from the dividend after 9, then repeat: 94 / 40

On to step 2:
The number 40 fits into 94 2 times, leaving a remainder of 14.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 80 from 94, we get 14.
Take the next digit (4) from the dividend and append it to 14, then repeat: 144 / 40

On to step 3:
40 can be fit into 144 3 times, resulting in a remainder of 24.
The next digit of our result is 3. 
Result so far: 23.0
If we subtract 120 from 144, we get 24.
Bring next digit (7) of the dividend behind the 24 and repeat the process: 247 / 40

On to step 4:
When dividing 247 by 40, we get 6 with a remainder of 7.
The next digit of our result is 6. 
Result so far: 236.0
Deduct 240 from 247 and we're left with 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 40

Moving on to step 5:
40 goes into 78 1 times with a remainder of 38.
Record the quotient 1 as the next digit in the result. 
Result so far: 2361.0
The remainder is 38 after subtracting 40 from 78.
Fetch the next digit (0) from the dividend, attach it to 38 and continue: 380 / 40

On to step 6:
When dividing 380 by 40, we get 9 with a remainder of 20.
The next digit of our result is 9. 
Result so far: 23619.0
The remainder is 20 after subtracting 360 from 380.
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 7:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 23619.5
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.

Advancing to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23619.5
Subtracting 0 from 0 leaves us 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.

Let's proceed to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23619.5
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 final result is 23619.5 with a remainder of 0.0.