928741 divided by 40 
We want to figure out the number of times 928741 can be divided by 40.

Going ahead to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 40

On to step 2:
When dividing 92 by 40, we get 2 with a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 80 from 92 leaves us with 12.
Append the next digit (8) from the dividend to 12 and continue with: 128 / 40

Moving on to step 3:
The number 40 fits into 128 3 times, leaving a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Deduct 120 from 128 and we're left with 8.
Append the next digit (7) from the dividend to 8 and continue with: 87 / 40

Step 4:
The number 40 fits into 87 2 times, leaving a remainder of 7.
Write down 2 as next digit of the result. 
Result so far: 232.0
Subtracting 80 from 87 leaves us with 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 40

Let's proceed to step 5:
When dividing 74 by 40, we get 1 with a remainder of 34.
Write down 1 as next digit of the result. 
Result so far: 2321.0
If we take 40 away from 74, we end up with 34.
Append the next digit (1) from the dividend to 34 and continue with: 341 / 40

Moving on to step 6:
40 can be fit into 341 8 times, resulting in a remainder of 21.
Use 8 as the next digit of our solution. 
Result so far: 23218.0
Deduct 320 from 341 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 7:
40 goes into 210 5 times with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 23218.5
If we take 200 away from 210, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
100 divided by 40 is 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 23218.52
Subtract 80 from 100 to get 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:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 23218.525
Deduct 200 from 200 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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23218.525
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.

Step 11:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23218.525
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 final outcome is 23218.525, with a leftover of 0.0.