We look at the division of 94428 by 40 
Our goal is to divide 94428 by 40.

On to step 1:
40 goes into 9 0 times with 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.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 40

On to step 2:
When dividing 94 by 40, we get 2 with a remainder of 14.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 94 leaves us with 14.
Fetch the next digit (4) from the dividend, attach it to 14 and continue: 144 / 40

Moving on to step 3:
The number 40 fits into 144 3 times, leaving a remainder of 24.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
Deduct 120 from 144 and we're left with 24.
Include the next digit (2) from the dividend after 24, then repeat: 242 / 40

Advancing to step 4:
The number 40 fits into 242 6 times, leaving a remainder of 2.
Record the quotient 6 as the next digit in the result. 
Result so far: 236.0
If we subtract 240 from 242, we get 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 40

Going ahead to step 5:
40 goes into 28 0 times with a remainder of 28.
The next digit of our result is 0. 
Result so far: 2360.0
If we take 0 away from 28, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 6:
40 goes into 280 7 times with a remainder of 0.
The next digit of our result is 7. 
Result so far: 2360.7
Deduct 280 from 280 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.

Let's proceed to step 7:
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: 2360.7
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.

Moving on to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2360.7
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.

After the division, we end up with 2360.7 and a remainder of 0.0.