We divide 40590443 by 940
We're looking to find how many times 940 goes into 40590443.

Moving on to step 1:
When dividing 4 by 940, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 940

Step 2:
940 goes into 40 0 times with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Append the next digit (5) from the dividend to 40 and continue with: 405 / 940

Let's proceed to step 3:
The number 940 fits into 405 0 times, leaving a remainder of 405.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 405 to get 405.
Include the next digit (9) from the dividend after 405, then repeat: 4059 / 940

Moving on to step 4:
The number 940 fits into 4059 4 times, leaving a remainder of 299.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtract 3760 from 4059 to get 299.
Take the next digit (0) from the dividend and append it to 299, then repeat: 2990 / 940

Let's proceed to step 5:
940 goes into 2990 3 times with a remainder of 170.
The number 3 becomes the next digit in our result. 
Result so far: 43.0
Subtract 2820 from 2990 to get 170.
Grab the next digit (4) from the dividend, add it to 170, then carry on: 1704 / 940

Moving on to step 6:
The number 940 fits into 1704 1 times, leaving a remainder of 764.
The number 1 becomes the next digit in our result. 
Result so far: 431.0
Subtracting 940 from 1704 leaves us with 764.
Include the next digit (4) from the dividend after 764, then repeat: 7644 / 940

Going ahead to step 7:
7644 divided by 940 is 8 with a remainder of 124.
Write down 8 as next digit of the result. 
Result so far: 4318.0
Subtracting 7520 from 7644 leaves us with 124.
Append the next digit (3) from the dividend to 124 and continue with: 1243 / 940

Advancing to step 8:
When dividing 1243 by 940, we get 1 with a remainder of 303.
The next digit of our result is 1. 
Result so far: 43181.0
Subtracting 940 from 1243 leaves us with 303.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3030, and continue the process.

Step 9:
When dividing 3030 by 940, we get 3 with a remainder of 210.
The next digit of our result is 3. 
Result so far: 43181.3
Subtracting 2820 from 3030 leaves us with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Let's proceed to step 10:
940 can be fit into 2100 2 times, resulting in a remainder of 220.
Put 2 as the next digit of the answer. 
Result so far: 43181.32
Deduct 1880 from 2100 and we're left with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 11:
940 goes into 2200 2 times with a remainder of 320.
The next digit of our result is 2. 
Result so far: 43181.322
Deduct 1880 from 2200 and we're left with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

The final outcome is 43181.322, with a leftover of 0.032.