We divide 99179 by 40
We want to figure out the number of times 99179 can be divided by 40.

Moving on to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Grab the next digit (9) from the dividend, add it to 9, then carry on: 99 / 40

Moving on to step 2:
When dividing 99 by 40, we get 2 with a remainder of 19.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 80 from 99 leaves us with 19.
Bring next digit (1) of the dividend behind the 19 and repeat the process: 191 / 40

Step 3:
40 goes into 191 4 times with a remainder of 31.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
Subtract 160 from 191 to get 31.
Include the next digit (7) from the dividend after 31, then repeat: 317 / 40

Advancing to step 4:
40 goes into 317 7 times with a remainder of 37.
Write down 7 as next digit of the result. 
Result so far: 247.0
The remainder is 37 after subtracting 280 from 317.
Bring next digit (9) of the dividend behind the 37 and repeat the process: 379 / 40

Advancing to step 5:
If we divide 379 by 40, we get 9 and a remainder of 19.
Use 9 as the next digit of our solution. 
Result so far: 2479.0
Subtract 360 from 379 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 6:
40 goes into 190 4 times with a remainder of 30.
The next digit of our result is 4. 
Result so far: 2479.4
Subtract 160 from 190 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.

Advancing to step 7:
When dividing 300 by 40, we get 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 2479.47
Subtracting 280 from 300 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.

Moving on to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2479.475
Deduct 200 from 200 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.

Advancing to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 2479.475
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.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2479.475
Subtract 0 from 0 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.

The final outcome is 2479.475, with a leftover of 0.0.