961450 divided by 40 
We're looking to find how many times 40 goes into 961450.

On to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Grab the next digit (6) from the dividend, add it to 9, then carry on: 96 / 40

Moving on to step 2:
40 can be fit into 96 2 times, resulting in a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 80 from 96 and we're left with 16.
Fetch the next digit (1) from the dividend, attach it to 16 and continue: 161 / 40

Let's proceed to step 3:
If we divide 161 by 40, we get 4 and a remainder of 1.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Deduct 160 from 161 and we're left with 1.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 40

Step 4:
If we divide 14 by 40, we get 0 and a remainder of 14.
Record the quotient 0 as the next digit in the result. 
Result so far: 240.0
Subtract 0 from 14 to get 14.
Include the next digit (5) from the dividend after 14, then repeat: 145 / 40

Advancing to step 5:
If we divide 145 by 40, we get 3 and a remainder of 25.
The number 3 becomes the next digit in our result. 
Result so far: 2403.0
Subtract 120 from 145 to get 25.
Fetch the next digit (0) from the dividend, attach it to 25 and continue: 250 / 40

Step 6:
40 can be fit into 250 6 times, resulting in a remainder of 10.
The next digit of our result is 6. 
Result so far: 24036.0
Subtracting 240 from 250 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 24036.2
Subtracting 80 from 100 leaves us 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.

Advancing to step 8:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 24036.25
If we take 200 away from 200, 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.

On to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 24036.25
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.

Let's proceed to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 24036.25
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.

After the division, we end up with 24036.25 and a remainder of 0.0.