999547 ÷ 40 
We want to divide 999547 by 40.

Step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Take the next digit (9) from the dividend and append it to 9, then repeat: 99 / 40

Going ahead to step 2:
40 can be fit into 99 2 times, resulting in a remainder of 19.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 19 after subtracting 80 from 99.
Append the next digit (9) from the dividend to 19 and continue with: 199 / 40

Let's proceed to step 3:
When dividing 199 by 40, we get 4 with a remainder of 39.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
Deduct 160 from 199 and we're left with 39.
Bring next digit (5) of the dividend behind the 39 and repeat the process: 395 / 40

Step 4:
40 can be fit into 395 9 times, resulting in a remainder of 35.
The next digit of our result is 9. 
Result so far: 249.0
Deduct 360 from 395 and we're left with 35.
Bring next digit (4) of the dividend behind the 35 and repeat the process: 354 / 40

On to step 5:
When dividing 354 by 40, we get 8 with a remainder of 34.
Use 8 as the next digit of our solution. 
Result so far: 2498.0
The remainder is 34 after subtracting 320 from 354.
Bring next digit (7) of the dividend behind the 34 and repeat the process: 347 / 40

On to step 6:
40 goes into 347 8 times with a remainder of 27.
Record the quotient 8 as the next digit in the result. 
Result so far: 24988.0
The remainder is 27 after subtracting 320 from 347.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 7:
40 goes into 270 6 times with a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 24988.6
The remainder is 30 after subtracting 240 from 270.
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.
The number 7 becomes the next digit in our result. 
Result so far: 24988.67
The remainder is 20 after subtracting 280 from 300.
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:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 24988.675
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.

On to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24988.675
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.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24988.675
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.

The final result is 24988.675 with a remainder of 0.0.