We divide 95350673 by 40
Our goal is to divide 95350673 by 40.

Let's proceed to step 1:
40 goes into 9 0 times with 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.
Fetch the next digit (5) from the dividend, attach it to 9 and continue: 95 / 40

Moving on to step 2:
95 divided by 40 is 2 with a remainder of 15.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 80 from 95 and we're left with 15.
Take the next digit (3) from the dividend and append it to 15, then repeat: 153 / 40

Going ahead to step 3:
If we divide 153 by 40, we get 3 and a remainder of 33.
Put 3 as the next digit of the answer. 
Result so far: 23.0
Subtracting 120 from 153 leaves us with 33.
Grab the next digit (5) from the dividend, add it to 33, then carry on: 335 / 40

Going ahead to step 4:
335 divided by 40 is 8 with a remainder of 15.
The next digit of our result is 8. 
Result so far: 238.0
If we subtract 320 from 335, we get 15.
Take the next digit (0) from the dividend and append it to 15, then repeat: 150 / 40

Let's proceed to step 5:
40 can be fit into 150 3 times, resulting in a remainder of 30.
Put 3 as the next digit of the answer. 
Result so far: 2383.0
Deduct 120 from 150 and we're left with 30.
Bring next digit (6) of the dividend behind the 30 and repeat the process: 306 / 40

On to step 6:
40 can be fit into 306 7 times, resulting in a remainder of 26.
Use 7 as the next digit of our solution. 
Result so far: 23837.0
If we take 280 away from 306, we end up with 26.
Append the next digit (7) from the dividend to 26 and continue with: 267 / 40

On to step 7:
40 goes into 267 6 times with a remainder of 27.
Put 6 as the next digit of the answer. 
Result so far: 238376.0
If we subtract 240 from 267, we get 27.
Include the next digit (3) from the dividend after 27, then repeat: 273 / 40

Going ahead to step 8:
The number 40 fits into 273 6 times, leaving a remainder of 33.
The number 6 becomes the next digit in our result. 
Result so far: 2383766.0
The remainder is 33 after subtracting 240 from 273.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Step 9:
The number 40 fits into 330 8 times, leaving a remainder of 10.
Record the quotient 8 as the next digit in the result. 
Result so far: 2383766.8
Subtracting 320 from 330 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 10:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 2383766.82
If we subtract 80 from 100, we 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.

Step 11:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2383766.825
Subtracting 200 from 200 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.

Advancing to step 12:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 2383766.825
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 13:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2383766.825
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.

The final outcome is 2383766.825, with a leftover of 0.0.