We're dividing 931908 by 40 
We want to divide 931908 by 40.

Step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Grab the next digit (3) from the dividend, add it to 9, then carry on: 93 / 40

Step 2:
40 can be fit into 93 2 times, resulting in a remainder of 13.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 80 from 93 and we're left with 13.
Fetch the next digit (1) from the dividend, attach it to 13 and continue: 131 / 40

Moving on to step 3:
40 can be fit into 131 3 times, resulting in a remainder of 11.
Put 3 as the next digit of the answer. 
Result so far: 23.0
Deduct 120 from 131 and we're left with 11.
Fetch the next digit (9) from the dividend, attach it to 11 and continue: 119 / 40

Step 4:
40 goes into 119 2 times with a remainder of 39.
Record the quotient 2 as the next digit in the result. 
Result so far: 232.0
If we subtract 80 from 119, we get 39.
Bring next digit (0) of the dividend behind the 39 and repeat the process: 390 / 40

Let's proceed to step 5:
If we divide 390 by 40, we get 9 and a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 2329.0
If we take 360 away from 390, we end up with 30.
Include the next digit (8) from the dividend after 30, then repeat: 308 / 40

Step 6:
If we divide 308 by 40, we get 7 and a remainder of 28.
Record the quotient 7 as the next digit in the result. 
Result so far: 23297.0
Subtracting 280 from 308 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 7:
40 can be fit into 280 7 times, resulting in a remainder of 0.
Record the quotient 7 as the next digit in the result. 
Result so far: 23297.7
Subtracting 280 from 280 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.

Going ahead to step 8:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23297.7
Subtract 0 from 0 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.

Going ahead to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23297.7
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 23297.7 with a remainder of 0.0.