We divide 976900 by 40
Our goal is to divide 976900 by 40.

Let's proceed to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 40

On to step 2:
97 divided by 40 is 2 with a remainder of 17.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 17 after subtracting 80 from 97.
Include the next digit (6) from the dividend after 17, then repeat: 176 / 40

Going ahead to step 3:
40 can be fit into 176 4 times, resulting in a remainder of 16.
The next digit of our result is 4. 
Result so far: 24.0
Deduct 160 from 176 and we're left with 16.
Grab the next digit (9) from the dividend, add it to 16, then carry on: 169 / 40

Moving on to step 4:
169 divided by 40 is 4 with a remainder of 9.
Use 4 as the next digit of our solution. 
Result so far: 244.0
The remainder is 9 after subtracting 160 from 169.
Append the next digit (0) from the dividend to 9 and continue with: 90 / 40

Let's proceed to step 5:
40 can be fit into 90 2 times, resulting in a remainder of 10.
Record the quotient 2 as the next digit in the result. 
Result so far: 2442.0
Deduct 80 from 90 and we're left with 10.
Take the next digit (0) from the dividend and append it to 10, then repeat: 100 / 40

Let's proceed to step 6:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 24422.0
Subtract 80 from 100 to get 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 7:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 24422.5
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 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24422.5
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.

Moving on to step 9:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24422.5
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.

Our division results in 24422.5 with a remaining 0.0.