938275 ÷ 40 
Let's see how many times 40 fits into 938275.

On to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Append the next digit (3) from the dividend to 9 and continue with: 93 / 40

Step 2:
The number 40 fits into 93 2 times, leaving a remainder of 13.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 80 from 93 to get 13.
Bring next digit (8) of the dividend behind the 13 and repeat the process: 138 / 40

Let's proceed to step 3:
If we divide 138 by 40, we get 3 and a remainder of 18.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Subtracting 120 from 138 leaves us with 18.
Include the next digit (2) from the dividend after 18, then repeat: 182 / 40

Moving on to step 4:
182 divided by 40 is 4 with a remainder of 22.
Use 4 as the next digit of our solution. 
Result so far: 234.0
Subtracting 160 from 182 leaves us with 22.
Append the next digit (7) from the dividend to 22 and continue with: 227 / 40

Step 5:
227 divided by 40 is 5 with a remainder of 27.
The next digit of our result is 5. 
Result so far: 2345.0
Subtract 200 from 227 to get 27.
Grab the next digit (5) from the dividend, add it to 27, then carry on: 275 / 40

Moving on to step 6:
When dividing 275 by 40, we get 6 with a remainder of 35.
The next digit of our result is 6. 
Result so far: 23456.0
If we take 240 away from 275, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 7:
The number 40 fits into 350 8 times, leaving a remainder of 30.
The number 8 becomes the next digit in our result. 
Result so far: 23456.8
If we take 320 away from 350, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 23456.87
Deduct 280 from 300 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:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 23456.875
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:
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: 23456.875
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.

Moving on to step 11:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23456.875
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 23456.875, and the remainder is 0.0.