We divide 116946 by 40
We're looking to find how many times 40 goes into 116946.

Advancing to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (1) from the dividend after 1, then repeat: 11 / 40

Let's proceed to step 2:
When dividing 11 by 40, we get 0 with a remainder of 11.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 11, we end up with 11.
Bring next digit (6) of the dividend behind the 11 and repeat the process: 116 / 40

Advancing to step 3:
40 goes into 116 2 times with a remainder of 36.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 80 from 116 and we're left with 36.
Include the next digit (9) from the dividend after 36, then repeat: 369 / 40

Step 4:
If we divide 369 by 40, we get 9 and a remainder of 9.
Record the quotient 9 as the next digit in the result. 
Result so far: 29.0
If we take 360 away from 369, we end up with 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 40

Let's proceed to step 5:
94 divided by 40 is 2 with a remainder of 14.
The next digit of our result is 2. 
Result so far: 292.0
Subtract 80 from 94 to get 14.
Grab the next digit (6) from the dividend, add it to 14, then carry on: 146 / 40

Going ahead to step 6:
40 goes into 146 3 times with a remainder of 26.
Write down 3 as next digit of the result. 
Result so far: 2923.0
If we take 120 away from 146, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 7:
260 divided by 40 is 6 with a remainder of 20.
Use 6 as the next digit of our solution. 
Result so far: 2923.6
The remainder is 20 after subtracting 240 from 260.
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.
The number 5 becomes the next digit in our result. 
Result so far: 2923.65
If we take 200 away from 200, we end up 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.
The number 0 becomes the next digit in our result. 
Result so far: 2923.65
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.

Going ahead to step 10:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2923.65
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.

The quotient of the division is 2923.65, and the remainder is 0.0.