9773866 ÷ 40 
Our goal is to divide 9773866 by 40.

Moving on to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 40

Advancing to step 2:
40 goes into 97 2 times with a remainder of 17.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 80 from 97, we get 17.
Bring next digit (7) of the dividend behind the 17 and repeat the process: 177 / 40

Going ahead to step 3:
When dividing 177 by 40, we get 4 with a remainder of 17.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
Deduct 160 from 177 and we're left with 17.
Take the next digit (3) from the dividend and append it to 17, then repeat: 173 / 40

Advancing to step 4:
If we divide 173 by 40, we get 4 and a remainder of 13.
Put 4 as the next digit of the answer. 
Result so far: 244.0
Subtracting 160 from 173 leaves us with 13.
Grab the next digit (8) from the dividend, add it to 13, then carry on: 138 / 40

Going ahead to step 5:
40 goes into 138 3 times with a remainder of 18.
The number 3 becomes the next digit in our result. 
Result so far: 2443.0
If we take 120 away from 138, we end up with 18.
Fetch the next digit (6) from the dividend, attach it to 18 and continue: 186 / 40

On to step 6:
The number 40 fits into 186 4 times, leaving a remainder of 26.
The number 4 becomes the next digit in our result. 
Result so far: 24434.0
The remainder is 26 after subtracting 160 from 186.
Bring next digit (6) of the dividend behind the 26 and repeat the process: 266 / 40

Going ahead to step 7:
266 divided by 40 is 6 with a remainder of 26.
Record the quotient 6 as the next digit in the result. 
Result so far: 244346.0
The remainder is 26 after subtracting 240 from 266.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 8:
40 can be fit into 260 6 times, resulting in a remainder of 20.
Put 6 as the next digit of the answer. 
Result so far: 244346.6
The remainder is 20 after subtracting 240 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 244346.65
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.

Going ahead to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 244346.65
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.

Advancing to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 244346.65
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.

Our division results in 244346.65 with a remaining 0.0.