We divide 914023 by 40
We want to divide 914023 by 40.

Advancing to step 1:
9 divided by 40 is 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Append the next digit (1) from the dividend to 9 and continue with: 91 / 40

Let's proceed to step 2:
40 can be fit into 91 2 times, resulting in a remainder of 11.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 80 from 91 to get 11.
Include the next digit (4) from the dividend after 11, then repeat: 114 / 40

Let's proceed to step 3:
40 can be fit into 114 2 times, resulting in a remainder of 34.
The next digit of our result is 2. 
Result so far: 22.0
If we subtract 80 from 114, we get 34.
Grab the next digit (0) from the dividend, add it to 34, then carry on: 340 / 40

Step 4:
340 divided by 40 is 8 with a remainder of 20.
Use 8 as the next digit of our solution. 
Result so far: 228.0
If we subtract 320 from 340, we get 20.
Grab the next digit (2) from the dividend, add it to 20, then carry on: 202 / 40

Step 5:
40 goes into 202 5 times with a remainder of 2.
The next digit of our result is 5. 
Result so far: 2285.0
Subtracting 200 from 202 leaves us with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 40

Going ahead to step 6:
40 can be fit into 23 0 times, resulting in a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 22850.0
If we take 0 away from 23, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 7:
The number 40 fits into 230 5 times, leaving a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 22850.5
Deduct 200 from 230 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:
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: 22850.57
Deduct 280 from 300 and we're left 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.

Advancing to step 9:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 22850.575
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:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 22850.575
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.

Going ahead to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 22850.575
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.

In conclusion, the division gives 22850.575 with a balance of 0.0.