4936294 ÷ 40 
Our goal is to divide 4936294 by 40.

On to step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 40

Let's proceed to step 2:
49 divided by 40 is 1 with a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 40 from 49 and we're left with 9.
Fetch the next digit (3) from the dividend, attach it to 9 and continue: 93 / 40

Let's proceed to step 3:
40 goes into 93 2 times with a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
The remainder is 13 after subtracting 80 from 93.
Append the next digit (6) from the dividend to 13 and continue with: 136 / 40

Going ahead to step 4:
40 can be fit into 136 3 times, resulting in a remainder of 16.
The number 3 becomes the next digit in our result. 
Result so far: 123.0
Subtract 120 from 136 to get 16.
Grab the next digit (2) from the dividend, add it to 16, then carry on: 162 / 40

Moving on to step 5:
If we divide 162 by 40, we get 4 and a remainder of 2.
The next digit of our result is 4. 
Result so far: 1234.0
The remainder is 2 after subtracting 160 from 162.
Append the next digit (9) from the dividend to 2 and continue with: 29 / 40

Moving on to step 6:
29 divided by 40 is 0 with a remainder of 29.
Put 0 as the next digit of the answer. 
Result so far: 12340.0
Deduct 0 from 29 and we're left with 29.
Include the next digit (4) from the dividend after 29, then repeat: 294 / 40

Going ahead to step 7:
If we divide 294 by 40, we get 7 and a remainder of 14.
Record the quotient 7 as the next digit in the result. 
Result so far: 123407.0
If we take 280 away from 294, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 8:
140 divided by 40 is 3 with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 123407.3
The remainder is 20 after subtracting 120 from 140.
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:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 123407.35
The remainder is 0 after subtracting 200 from 200.
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:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 123407.35
Subtract 0 from 0 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.

Going ahead to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 123407.35
If we subtract 0 from 0, we 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.

Our division results in 123407.35 with a remaining 0.0.