906367 divided by 40 
Let's see how many times 40 fits into 906367.

Moving on to step 1:
9 divided by 40 is 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (0) from the dividend after 9, then repeat: 90 / 40

Moving on to step 2:
If we divide 90 by 40, we get 2 and a remainder of 10.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 80 from 90 to get 10.
Include the next digit (6) from the dividend after 10, then repeat: 106 / 40

Let's proceed to step 3:
40 can be fit into 106 2 times, resulting in a remainder of 26.
Use 2 as the next digit of our solution. 
Result so far: 22.0
If we take 80 away from 106, we end up with 26.
Bring next digit (3) of the dividend behind the 26 and repeat the process: 263 / 40

Step 4:
40 can be fit into 263 6 times, resulting in a remainder of 23.
Record the quotient 6 as the next digit in the result. 
Result so far: 226.0
Deduct 240 from 263 and we're left with 23.
Bring next digit (6) of the dividend behind the 23 and repeat the process: 236 / 40

On to step 5:
The number 40 fits into 236 5 times, leaving a remainder of 36.
Put 5 as the next digit of the answer. 
Result so far: 2265.0
If we take 200 away from 236, we end up with 36.
Grab the next digit (7) from the dividend, add it to 36, then carry on: 367 / 40

Step 6:
40 goes into 367 9 times with a remainder of 7.
Use 9 as the next digit of our solution. 
Result so far: 22659.0
Deduct 360 from 367 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 7:
40 goes into 70 1 times with a remainder of 30.
Use 1 as the next digit of our solution. 
Result so far: 22659.1
Deduct 40 from 70 and we're left 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.

Moving on to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The next digit of our result is 7. 
Result so far: 22659.17
If we subtract 280 from 300, 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.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 22659.175
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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 22659.175
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.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 22659.175
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 22659.175, with a leftover of 0.0.