We're dividing 939154 by 40 
We're looking to find how many times 40 goes into 939154.

Going ahead to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Grab the next digit (3) from the dividend, add it to 9, then carry on: 93 / 40

Advancing to step 2:
40 can be fit into 93 2 times, resulting in a remainder of 13.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 80 away from 93, we end up with 13.
Append the next digit (9) from the dividend to 13 and continue with: 139 / 40

Moving on to step 3:
When dividing 139 by 40, we get 3 with a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 23.0
If we take 120 away from 139, we end up with 19.
Take the next digit (1) from the dividend and append it to 19, then repeat: 191 / 40

Moving on to step 4:
The number 40 fits into 191 4 times, leaving a remainder of 31.
The next digit of our result is 4. 
Result so far: 234.0
The remainder is 31 after subtracting 160 from 191.
Append the next digit (5) from the dividend to 31 and continue with: 315 / 40

Moving on to step 5:
The number 40 fits into 315 7 times, leaving a remainder of 35.
Put 7 as the next digit of the answer. 
Result so far: 2347.0
Deduct 280 from 315 and we're left with 35.
Take the next digit (4) from the dividend and append it to 35, then repeat: 354 / 40

On to step 6:
40 can be fit into 354 8 times, resulting in a remainder of 34.
The next digit of our result is 8. 
Result so far: 23478.0
Subtract 320 from 354 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 7:
If we divide 340 by 40, we get 8 and a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 23478.8
Subtracting 320 from 340 leaves us 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.

On to step 8:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 23478.85
Subtracting 200 from 200 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.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23478.85
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.

On to step 10:
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: 23478.85
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.

After the division, we end up with 23478.85 and a remainder of 0.0.