We divide 946925 by 40
Let's see how many times 40 fits into 946925.

Moving on to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 40

Moving on to step 2:
40 goes into 94 2 times with a remainder of 14.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 14 after subtracting 80 from 94.
Bring next digit (6) of the dividend behind the 14 and repeat the process: 146 / 40

Going ahead to step 3:
The number 40 fits into 146 3 times, leaving a remainder of 26.
Write down 3 as next digit of the result. 
Result so far: 23.0
If we subtract 120 from 146, we get 26.
Append the next digit (9) from the dividend to 26 and continue with: 269 / 40

Let's proceed to step 4:
The number 40 fits into 269 6 times, leaving a remainder of 29.
Record the quotient 6 as the next digit in the result. 
Result so far: 236.0
If we take 240 away from 269, we end up with 29.
Take the next digit (2) from the dividend and append it to 29, then repeat: 292 / 40

Step 5:
When dividing 292 by 40, we get 7 with a remainder of 12.
Use 7 as the next digit of our solution. 
Result so far: 2367.0
If we subtract 280 from 292, we get 12.
Fetch the next digit (5) from the dividend, attach it to 12 and continue: 125 / 40

Step 6:
125 divided by 40 is 3 with a remainder of 5.
Put 3 as the next digit of the answer. 
Result so far: 23673.0
The remainder is 5 after subtracting 120 from 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 7:
The number 40 fits into 50 1 times, leaving a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 23673.1
Subtract 40 from 50 to get 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:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 23673.12
Deduct 80 from 100 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.

Going ahead to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 23673.125
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:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23673.125
Subtract 0 from 0 to 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.

On to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23673.125
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.

The final result is 23673.125 with a remainder of 0.0.