938491 ÷ 40 
We're looking to find how many times 40 goes into 938491.

Advancing to step 1:
40 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (3) from the dividend to 9 and continue with: 93 / 40

On to step 2:
If we divide 93 by 40, we get 2 and a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 80 from 93 leaves us with 13.
Grab the next digit (8) from the dividend, add it to 13, then carry on: 138 / 40

Moving on to step 3:
If we divide 138 by 40, we get 3 and a remainder of 18.
The next digit of our result is 3. 
Result so far: 23.0
Deduct 120 from 138 and we're left with 18.
Fetch the next digit (4) from the dividend, attach it to 18 and continue: 184 / 40

On to step 4:
40 goes into 184 4 times with a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 234.0
Subtracting 160 from 184 leaves us with 24.
Fetch the next digit (9) from the dividend, attach it to 24 and continue: 249 / 40

Advancing to step 5:
40 can be fit into 249 6 times, resulting in a remainder of 9.
Use 6 as the next digit of our solution. 
Result so far: 2346.0
If we subtract 240 from 249, we get 9.
Fetch the next digit (1) from the dividend, attach it to 9 and continue: 91 / 40

Let's proceed to step 6:
The number 40 fits into 91 2 times, leaving a remainder of 11.
The next digit of our result is 2. 
Result so far: 23462.0
If we subtract 80 from 91, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 7:
40 goes into 110 2 times with a remainder of 30.
Record the quotient 2 as the next digit in the result. 
Result so far: 23462.2
Subtracting 80 from 110 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.

Step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 23462.27
Subtract 280 from 300 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.

Moving on to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 23462.275
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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23462.275
If we take 0 away from 0, 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.

Advancing to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 23462.275
The remainder is 0 after subtracting 0 from 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 final outcome is 23462.275, with a leftover of 0.0.