94761070 divided by 40 
Our goal is to divide 94761070 by 40.

On to step 1:
40 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 40

Step 2:
94 divided by 40 is 2 with a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 80 from 94 to get 14.
Take the next digit (7) from the dividend and append it to 14, then repeat: 147 / 40

Going ahead to step 3:
The number 40 fits into 147 3 times, leaving a remainder of 27.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
Subtracting 120 from 147 leaves us with 27.
Include the next digit (6) from the dividend after 27, then repeat: 276 / 40

On to step 4:
If we divide 276 by 40, we get 6 and a remainder of 36.
Put 6 as the next digit of the answer. 
Result so far: 236.0
Deduct 240 from 276 and we're left with 36.
Grab the next digit (1) from the dividend, add it to 36, then carry on: 361 / 40

Advancing to step 5:
When dividing 361 by 40, we get 9 with a remainder of 1.
The number 9 becomes the next digit in our result. 
Result so far: 2369.0
Deduct 360 from 361 and we're left with 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 40

Going ahead to step 6:
The number 40 fits into 10 0 times, leaving a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 23690.0
If we subtract 0 from 10, we get 10.
Append the next digit (7) from the dividend to 10 and continue with: 107 / 40

Going ahead to step 7:
When dividing 107 by 40, we get 2 with a remainder of 27.
The next digit of our result is 2. 
Result so far: 236902.0
If we subtract 80 from 107, we get 27.
Grab the next digit (0) from the dividend, add it to 27, then carry on: 270 / 40

Moving on to step 8:
The number 40 fits into 270 6 times, leaving a remainder of 30.
The next digit of our result is 6. 
Result so far: 2369026.0
Subtract 240 from 270 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 9:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 2369026.7
The remainder is 20 after subtracting 280 from 300.
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 10:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 2369026.75
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.

Advancing to step 11:
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: 2369026.75
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 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2369026.75
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 quotient of the division is 2369026.75, and the remainder is 0.0.