We look at the division of 937605 by 40 
We want to figure out the number of times 937605 can be divided 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 subtract 0 from 9, we get 9.
Fetch the next digit (3) from the dividend, attach it to 9 and continue: 93 / 40

Moving on to step 2:
When dividing 93 by 40, we get 2 with a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 80 from 93 leaves us with 13.
Include the next digit (7) from the dividend after 13, then repeat: 137 / 40

On to step 3:
40 can be fit into 137 3 times, resulting in a remainder of 17.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
Subtracting 120 from 137 leaves us with 17.
Include the next digit (6) from the dividend after 17, then repeat: 176 / 40

Step 4:
The number 40 fits into 176 4 times, leaving a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 234.0
Subtracting 160 from 176 leaves us with 16.
Include the next digit (0) from the dividend after 16, then repeat: 160 / 40

Step 5:
The number 40 fits into 160 4 times, leaving a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 2344.0
If we take 160 away from 160, we end up with 0.
Take the next digit (5) from the dividend and append it to 0, then repeat: 5 / 40

Advancing to step 6:
When dividing 5 by 40, we get 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 23440.0
If we take 0 away from 5, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 7:
If we divide 50 by 40, we get 1 and a remainder of 10.
Write down 1 as next digit of the result. 
Result so far: 23440.1
Subtracting 40 from 50 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 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 23440.12
Deduct 80 from 100 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.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 23440.125
If we subtract 200 from 200, 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 10:
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: 23440.125
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.

On to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23440.125
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 23440.125 with a remainder of 0.0.