904381 ÷ 40 
We want to divide 904381 by 40.

On to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Fetch the next digit (0) from the dividend, attach it to 9 and continue: 90 / 40

Let's proceed to step 2:
The number 40 fits into 90 2 times, leaving a remainder of 10.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 80 from 90 and we're left with 10.
Take the next digit (4) from the dividend and append it to 10, then repeat: 104 / 40

Moving on to step 3:
The number 40 fits into 104 2 times, leaving a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 22.0
If we subtract 80 from 104, we get 24.
Include the next digit (3) from the dividend after 24, then repeat: 243 / 40

On to step 4:
When dividing 243 by 40, we get 6 with a remainder of 3.
Use 6 as the next digit of our solution. 
Result so far: 226.0
Subtracting 240 from 243 leaves us with 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 40

Step 5:
38 divided by 40 is 0 with a remainder of 38.
Use 0 as the next digit of our solution. 
Result so far: 2260.0
Subtract 0 from 38 to get 38.
Append the next digit (1) from the dividend to 38 and continue with: 381 / 40

On to step 6:
40 can be fit into 381 9 times, resulting in a remainder of 21.
Put 9 as the next digit of the answer. 
Result so far: 22609.0
Deduct 360 from 381 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 7:
When dividing 210 by 40, we get 5 with a remainder of 10.
The next digit of our result is 5. 
Result so far: 22609.5
Subtracting 200 from 210 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 22609.52
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 22609.525
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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 22609.525
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.

Going ahead to step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 22609.525
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 22609.525 with a balance of 0.0.