We look at the division of 921476 by 40 
We want to figure out the number of times 921476 can be divided by 40.

Let's proceed 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
Subtract 0 from 9 to get 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 40

On to step 2:
The number 40 fits into 92 2 times, leaving a remainder of 12.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 80 from 92 and we're left with 12.
Fetch the next digit (1) from the dividend, attach it to 12 and continue: 121 / 40

Step 3:
40 goes into 121 3 times with a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
If we subtract 120 from 121, we get 1.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 40

Let's proceed to step 4:
The number 40 fits into 14 0 times, leaving a remainder of 14.
Record the quotient 0 as the next digit in the result. 
Result so far: 230.0
If we take 0 away from 14, we end up with 14.
Grab the next digit (7) from the dividend, add it to 14, then carry on: 147 / 40

On to step 5:
40 goes into 147 3 times with a remainder of 27.
Use 3 as the next digit of our solution. 
Result so far: 2303.0
If we subtract 120 from 147, we get 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 40

Step 6:
40 can be fit into 276 6 times, resulting in a remainder of 36.
The next digit of our result is 6. 
Result so far: 23036.0
If we subtract 240 from 276, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 7:
If we divide 360 by 40, we get 9 and a remainder of 0.
Record the quotient 9 as the next digit in the result. 
Result so far: 23036.9
The remainder is 0 after subtracting 360 from 360.
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 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23036.9
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.

Moving on to step 9:
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: 23036.9
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.

In conclusion, the division gives 23036.9 with a balance of 0.0.