We divide 928246 by 40
We're looking to find how many times 40 goes into 928246.

Let's proceed to step 1:
The number 40 fits into 9 0 times, leaving 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.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 40

On to step 2:
40 can be fit into 92 2 times, resulting in a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 92 leaves us with 12.
Grab the next digit (8) from the dividend, add it to 12, then carry on: 128 / 40

Moving on to step 3:
When dividing 128 by 40, we get 3 with a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Subtract 120 from 128 to get 8.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 40

Let's proceed to step 4:
40 can be fit into 82 2 times, resulting in a remainder of 2.
The number 2 becomes the next digit in our result. 
Result so far: 232.0
The remainder is 2 after subtracting 80 from 82.
Fetch the next digit (4) from the dividend, attach it to 2 and continue: 24 / 40

Let's proceed to step 5:
When dividing 24 by 40, we get 0 with a remainder of 24.
Write down 0 as next digit of the result. 
Result so far: 2320.0
Subtract 0 from 24 to get 24.
Append the next digit (6) from the dividend to 24 and continue with: 246 / 40

Step 6:
246 divided by 40 is 6 with a remainder of 6.
Record the quotient 6 as the next digit in the result. 
Result so far: 23206.0
Subtracting 240 from 246 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 7:
When dividing 60 by 40, we get 1 with a remainder of 20.
Put 1 as the next digit of the answer. 
Result so far: 23206.1
Subtract 40 from 60 to 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.

On to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 23206.15
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.

Going ahead to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23206.15
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 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: 23206.15
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.

The quotient of the division is 23206.15, and the remainder is 0.0.