could anyone break this down step by step?

check the picture below.
so after padding up 0.2538 with 1 zero and 9.4 with 4 zeros, and lose the dot on both, we ended up with 25380 ÷ 940000.
25380 is smaller, therefore, we use the 0. in the quotient, to pad it with yet another zero, and we get 253800.
so the only number we can multiply 940000 by, that gives us a value before 253800 is 0, because, again, 253800 is still smaller than 940000. So our quotient starts off with 0.0.
and then we use the 2, 2 * 940000 is 188000, 2538000 - 188000 = 65800, and you can see the rest there.