Let's divide 904592 by 40
We want to figure out the number of times 904592 can be divided by 40.

Advancing to step 1:
9 divided by 40 is 0 with 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 (0) from the dividend and append it to 9, then repeat: 90 / 40

Moving on to step 2:
40 can be fit into 90 2 times, resulting in a remainder of 10.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 10 after subtracting 80 from 90.
Append the next digit (4) from the dividend to 10 and continue with: 104 / 40

Let's proceed to step 3:
40 can be fit into 104 2 times, resulting in a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 22.0
The remainder is 24 after subtracting 80 from 104.
Include the next digit (5) from the dividend after 24, then repeat: 245 / 40

Advancing to step 4:
When dividing 245 by 40, we get 6 with a remainder of 5.
Write down 6 as next digit of the result. 
Result so far: 226.0
If we subtract 240 from 245, we get 5.
Grab the next digit (9) from the dividend, add it to 5, then carry on: 59 / 40

On to step 5:
If we divide 59 by 40, we get 1 and a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 2261.0
If we take 40 away from 59, we end up with 19.
Bring next digit (2) of the dividend behind the 19 and repeat the process: 192 / 40

Step 6:
192 divided by 40 is 4 with a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 22614.0
Subtract 160 from 192 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 7:
40 can be fit into 320 8 times, resulting in a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 22614.8
If we subtract 320 from 320, 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.

Going ahead to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 22614.8
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:
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: 22614.8
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.

Our division results in 22614.8 with a remaining 0.0.