973523 divided by 40 
We want to divide 973523 by 40.

Moving on to step 1:
9 divided by 40 is 0 with 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.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 40

Going ahead to step 2:
40 goes into 97 2 times with a remainder of 17.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 80 from 97 leaves us with 17.
Take the next digit (3) from the dividend and append it to 17, then repeat: 173 / 40

Advancing to step 3:
When dividing 173 by 40, we get 4 with a remainder of 13.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
If we subtract 160 from 173, we get 13.
Take the next digit (5) from the dividend and append it to 13, then repeat: 135 / 40

Moving on to step 4:
When dividing 135 by 40, we get 3 with a remainder of 15.
Write down 3 as next digit of the result. 
Result so far: 243.0
Subtracting 120 from 135 leaves us with 15.
Fetch the next digit (2) from the dividend, attach it to 15 and continue: 152 / 40

Advancing to step 5:
40 goes into 152 3 times with a remainder of 32.
Record the quotient 3 as the next digit in the result. 
Result so far: 2433.0
Subtracting 120 from 152 leaves us with 32.
Fetch the next digit (3) from the dividend, attach it to 32 and continue: 323 / 40

Advancing to step 6:
323 divided by 40 is 8 with a remainder of 3.
Use 8 as the next digit of our solution. 
Result so far: 24338.0
If we subtract 320 from 323, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 7:
40 goes into 30 0 times with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 24338.0
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
300 divided by 40 is 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 24338.07
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.

Moving on to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 24338.075
If we subtract 200 from 200, 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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24338.075
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.

On to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 24338.075
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 24338.075 and a remainder of 0.0.