We divide 926874 by 40
We want to divide 926874 by 40.

Moving on to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 40

Going ahead to step 2:
40 goes into 92 2 times with a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 12 after subtracting 80 from 92.
Include the next digit (6) from the dividend after 12, then repeat: 126 / 40

Moving on to step 3:
40 can be fit into 126 3 times, resulting in a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
Deduct 120 from 126 and we're left with 6.
Include the next digit (8) from the dividend after 6, then repeat: 68 / 40

Advancing to step 4:
The number 40 fits into 68 1 times, leaving a remainder of 28.
Record the quotient 1 as the next digit in the result. 
Result so far: 231.0
Subtracting 40 from 68 leaves us with 28.
Fetch the next digit (7) from the dividend, attach it to 28 and continue: 287 / 40

Step 5:
If we divide 287 by 40, we get 7 and a remainder of 7.
Record the quotient 7 as the next digit in the result. 
Result so far: 2317.0
Subtract 280 from 287 to get 7.
Append the next digit (4) from the dividend to 7 and continue with: 74 / 40

Advancing to step 6:
74 divided by 40 is 1 with a remainder of 34.
Use 1 as the next digit of our solution. 
Result so far: 23171.0
If we take 40 away from 74, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 7:
340 divided by 40 is 8 with a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 23171.8
If we subtract 320 from 340, 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.

Going ahead to step 8:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 23171.85
Subtracting 200 from 200 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.

Advancing to step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23171.85
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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23171.85
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 quotient of the division is 23171.85, and the remainder is 0.0.