We look at the division of 939803 by 40 
We're looking to find how many times 40 goes into 939803.

On to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (3) from the dividend and append it to 9, then repeat: 93 / 40

On to step 2:
93 divided by 40 is 2 with a remainder of 13.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 80 from 93, we get 13.
Fetch the next digit (9) from the dividend, attach it to 13 and continue: 139 / 40

Step 3:
40 can be fit into 139 3 times, resulting in a remainder of 19.
Put 3 as the next digit of the answer. 
Result so far: 23.0
Deduct 120 from 139 and we're left with 19.
Include the next digit (8) from the dividend after 19, then repeat: 198 / 40

Going ahead to step 4:
40 goes into 198 4 times with a remainder of 38.
Use 4 as the next digit of our solution. 
Result so far: 234.0
Subtract 160 from 198 to get 38.
Include the next digit (0) from the dividend after 38, then repeat: 380 / 40

On to step 5:
40 can be fit into 380 9 times, resulting in a remainder of 20.
Use 9 as the next digit of our solution. 
Result so far: 2349.0
The remainder is 20 after subtracting 360 from 380.
Grab the next digit (3) from the dividend, add it to 20, then carry on: 203 / 40

On to step 6:
If we divide 203 by 40, we get 5 and a remainder of 3.
Use 5 as the next digit of our solution. 
Result so far: 23495.0
Deduct 200 from 203 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
40 goes into 30 0 times with a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 23495.0
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
300 divided by 40 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 23495.07
Subtracting 280 from 300 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.

Let's proceed to step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 23495.075
Subtract 200 from 200 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.
Write down 0 as next digit of the result. 
Result so far: 23495.075
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.

Let's proceed to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23495.075
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.

After the division, we end up with 23495.075 and a remainder of 0.0.