We divide 927108 by 40
We're looking to find how many times 40 goes into 927108.

Going ahead 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.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 40

Going ahead to step 2:
92 divided by 40 is 2 with a remainder of 12.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 80 from 92 leaves us with 12.
Take the next digit (7) from the dividend and append it to 12, then repeat: 127 / 40

Advancing to step 3:
When dividing 127 by 40, we get 3 with a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 23.0
If we take 120 away from 127, we end up with 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 40

Moving on to step 4:
40 goes into 71 1 times with a remainder of 31.
Record the quotient 1 as the next digit in the result. 
Result so far: 231.0
Deduct 40 from 71 and we're left with 31.
Append the next digit (0) from the dividend to 31 and continue with: 310 / 40

Going ahead to step 5:
If we divide 310 by 40, we get 7 and a remainder of 30.
Write down 7 as next digit of the result. 
Result so far: 2317.0
The remainder is 30 after subtracting 280 from 310.
Bring next digit (8) of the dividend behind the 30 and repeat the process: 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: 23177.0
Subtract 280 from 308 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 7:
280 divided by 40 is 7 with a remainder of 0.
Write down 7 as next digit of the result. 
Result so far: 23177.7
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:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23177.7
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.

Moving on to step 9:
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: 23177.7
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 quotient of the division is 23177.7, and the remainder is 0.0.