991184 ÷ 40 
We want to divide 991184 by 40.

Moving on to step 1:
9 divided by 40 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Bring next digit (9) of the dividend behind the 9 and repeat the process: 99 / 40

Step 2:
If we divide 99 by 40, we get 2 and a remainder of 19.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 80 away from 99, we end up with 19.
Grab the next digit (1) from the dividend, add it to 19, then carry on: 191 / 40

Let's proceed to step 3:
If we divide 191 by 40, we get 4 and a remainder of 31.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Subtract 160 from 191 to get 31.
Bring next digit (1) of the dividend behind the 31 and repeat the process: 311 / 40

Step 4:
40 goes into 311 7 times with a remainder of 31.
Write down 7 as next digit of the result. 
Result so far: 247.0
If we subtract 280 from 311, we get 31.
Bring next digit (8) of the dividend behind the 31 and repeat the process: 318 / 40

On to step 5:
If we divide 318 by 40, we get 7 and a remainder of 38.
Write down 7 as next digit of the result. 
Result so far: 2477.0
Subtract 280 from 318 to get 38.
Fetch the next digit (4) from the dividend, attach it to 38 and continue: 384 / 40

Step 6:
When dividing 384 by 40, we get 9 with a remainder of 24.
Put 9 as the next digit of the answer. 
Result so far: 24779.0
Deduct 360 from 384 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 7:
240 divided by 40 is 6 with a remainder of 0.
Use 6 as the next digit of our solution. 
Result so far: 24779.6
If we take 240 away from 240, 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 8:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 24779.6
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.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24779.6
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.

Our division results in 24779.6 with a remaining 0.0.