927523 ÷ 40 
We want to figure out the number of times 927523 can be divided by 40.

On to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 40

Let's proceed to step 2:
40 goes into 92 2 times with a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 80 from 92 and we're left with 12.
Bring next digit (7) of the dividend behind the 12 and repeat the process: 127 / 40

Step 3:
127 divided by 40 is 3 with a remainder of 7.
The next digit of our result is 3. 
Result so far: 23.0
Subtract 120 from 127 to get 7.
Append the next digit (5) from the dividend to 7 and continue with: 75 / 40

On to step 4:
40 can be fit into 75 1 times, resulting in a remainder of 35.
Use 1 as the next digit of our solution. 
Result so far: 231.0
If we take 40 away from 75, we end up with 35.
Grab the next digit (2) from the dividend, add it to 35, then carry on: 352 / 40

On to step 5:
If we divide 352 by 40, we get 8 and a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 2318.0
Subtracting 320 from 352 leaves us with 32.
Grab the next digit (3) from the dividend, add it to 32, then carry on: 323 / 40

Going ahead to step 6:
The number 40 fits into 323 8 times, leaving a remainder of 3.
The next digit of our result is 8. 
Result so far: 23188.0
Deduct 320 from 323 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 7:
If we divide 30 by 40, we get 0 and a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 23188.0
Subtract 0 from 30 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.

Let's proceed to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 23188.07
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.

Let's proceed to step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 23188.075
Subtract 200 from 200 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 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23188.075
Deduct 0 from 0 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.

Step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 23188.075
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.

Our division results in 23188.075 with a remaining 0.0.