942474 divided by 40 
Our goal is to divide 942474 by 40.

Going ahead to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Include the next digit (4) from the dividend after 9, then repeat: 94 / 40

On to step 2:
40 can be fit into 94 2 times, resulting in a remainder of 14.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 80 from 94 and we're left with 14.
Fetch the next digit (2) from the dividend, attach it to 14 and continue: 142 / 40

Step 3:
If we divide 142 by 40, we get 3 and a remainder of 22.
The next digit of our result is 3. 
Result so far: 23.0
If we subtract 120 from 142, we get 22.
Include the next digit (4) from the dividend after 22, then repeat: 224 / 40

On to step 4:
224 divided by 40 is 5 with a remainder of 24.
Record the quotient 5 as the next digit in the result. 
Result so far: 235.0
If we subtract 200 from 224, we get 24.
Append the next digit (7) from the dividend to 24 and continue with: 247 / 40

Moving on to step 5:
If we divide 247 by 40, we get 6 and a remainder of 7.
Write down 6 as next digit of the result. 
Result so far: 2356.0
Subtract 240 from 247 to get 7.
Append the next digit (4) from the dividend to 7 and continue with: 74 / 40

Going ahead to step 6:
If we divide 74 by 40, we get 1 and a remainder of 34.
Put 1 as the next digit of the answer. 
Result so far: 23561.0
The remainder is 34 after subtracting 40 from 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 7:
The number 40 fits into 340 8 times, leaving a remainder of 20.
Record the quotient 8 as the next digit in the result. 
Result so far: 23561.8
If we take 320 away from 340, we end up 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 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 23561.85
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23561.85
Subtracting 0 from 0 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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23561.85
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.

The quotient of the division is 23561.85, and the remainder is 0.0.