We're dividing 923179 by 40 
We want to divide 923179 by 40.

On to step 1:
9 divided by 40 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 40

Moving on to step 2:
When dividing 92 by 40, we get 2 with a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 12 after subtracting 80 from 92.
Include the next digit (3) from the dividend after 12, then repeat: 123 / 40

Advancing to step 3:
123 divided by 40 is 3 with a remainder of 3.
The next digit of our result is 3. 
Result so far: 23.0
If we take 120 away from 123, we end up with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 40

Going ahead to step 4:
40 goes into 31 0 times with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 230.0
Subtracting 0 from 31 leaves us with 31.
Bring next digit (7) of the dividend behind the 31 and repeat the process: 317 / 40

Advancing to step 5:
40 goes into 317 7 times with a remainder of 37.
The number 7 becomes the next digit in our result. 
Result so far: 2307.0
The remainder is 37 after subtracting 280 from 317.
Fetch the next digit (9) from the dividend, attach it to 37 and continue: 379 / 40

Let's proceed to step 6:
If we divide 379 by 40, we get 9 and a remainder of 19.
The number 9 becomes the next digit in our result. 
Result so far: 23079.0
Deduct 360 from 379 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 7:
If we divide 190 by 40, we get 4 and a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 23079.4
If we take 160 away from 190, we end up 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:
If we divide 300 by 40, we get 7 and a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 23079.47
If we take 280 away from 300, we end up 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.

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: 23079.475
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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 23079.475
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.

Moving on to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23079.475
Subtracting 0 from 0 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.

In conclusion, the division gives 23079.475 with a balance of 0.0.