Let's divide 934774 by 40
We're looking to find how many times 40 goes into 934774.

Step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Grab the next digit (3) from the dividend, add it to 9, then carry on: 93 / 40

Moving on to step 2:
If we divide 93 by 40, we get 2 and a remainder of 13.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 93, we get 13.
Grab the next digit (4) from the dividend, add it to 13, then carry on: 134 / 40

Let's proceed to step 3:
40 can be fit into 134 3 times, resulting in a remainder of 14.
Write down 3 as next digit of the result. 
Result so far: 23.0
The remainder is 14 after subtracting 120 from 134.
Grab the next digit (7) from the dividend, add it to 14, then carry on: 147 / 40

Let's proceed to step 4:
If we divide 147 by 40, we get 3 and a remainder of 27.
Record the quotient 3 as the next digit in the result. 
Result so far: 233.0
Deduct 120 from 147 and we're left with 27.
Fetch the next digit (7) from the dividend, attach it to 27 and continue: 277 / 40

On to step 5:
277 divided by 40 is 6 with a remainder of 37.
Use 6 as the next digit of our solution. 
Result so far: 2336.0
If we take 240 away from 277, we end up with 37.
Take the next digit (4) from the dividend and append it to 37, then repeat: 374 / 40

Advancing to step 6:
40 can be fit into 374 9 times, resulting in a remainder of 14.
The number 9 becomes the next digit in our result. 
Result so far: 23369.0
Subtract 360 from 374 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
140 divided by 40 is 3 with a remainder of 20.
The next digit of our result is 3. 
Result so far: 23369.3
Subtracting 120 from 140 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.

Going ahead to step 8:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 23369.35
Deduct 200 from 200 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.

Moving on to step 9:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 23369.35
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.

Step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23369.35
Subtracting 0 from 0 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.

In conclusion, the division gives 23369.35 with a balance of 0.0.