We're dividing 93658771 by 940 
We want to figure out the number of times 93658771 can be divided by 940.

Step 1:
If we divide 9 by 940, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Fetch the next digit (3) from the dividend, attach it to 9 and continue: 93 / 940

Advancing to step 2:
940 goes into 93 0 times with a remainder of 93.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 93 to get 93.
Fetch the next digit (6) from the dividend, attach it to 93 and continue: 936 / 940

Let's proceed to step 3:
936 divided by 940 is 0 with a remainder of 936.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 936, we end up with 936.
Fetch the next digit (5) from the dividend, attach it to 936 and continue: 9365 / 940

Moving on to step 4:
If we divide 9365 by 940, we get 9 and a remainder of 905.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Subtracting 8460 from 9365 leaves us with 905.
Append the next digit (8) from the dividend to 905 and continue with: 9058 / 940

Advancing to step 5:
When dividing 9058 by 940, we get 9 with a remainder of 598.
The next digit of our result is 9. 
Result so far: 99.0
If we subtract 8460 from 9058, we get 598.
Include the next digit (7) from the dividend after 598, then repeat: 5987 / 940

Going ahead to step 6:
940 goes into 5987 6 times with a remainder of 347.
Record the quotient 6 as the next digit in the result. 
Result so far: 996.0
Subtract 5640 from 5987 to get 347.
Bring next digit (7) of the dividend behind the 347 and repeat the process: 3477 / 940

Moving on to step 7:
940 can be fit into 3477 3 times, resulting in a remainder of 657.
Record the quotient 3 as the next digit in the result. 
Result so far: 9963.0
Subtracting 2820 from 3477 leaves us with 657.
Grab the next digit (1) from the dividend, add it to 657, then carry on: 6571 / 940

Moving on to step 8:
If we divide 6571 by 940, we get 6 and a remainder of 931.
Use 6 as the next digit of our solution. 
Result so far: 99636.0
If we take 5640 away from 6571, we end up with 931.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9310, and continue the process.

Let's proceed to step 9:
940 goes into 9310 9 times with a remainder of 850.
Put 9 as the next digit of the answer. 
Result so far: 99636.9
Subtract 8460 from 9310 to get 850.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8500, and continue the process.

On to step 10:
If we divide 8500 by 940, we get 9 and a remainder of 40.
The next digit of our result is 9. 
Result so far: 99636.99
If we subtract 8460 from 8500, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final result is 99636.99 with a remainder of 0.04.