994683 ÷ 40 
We're looking to find how many times 40 goes into 994683.

Going ahead to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 40

Moving on to step 2:
When dividing 99 by 40, we get 2 with a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 80 from 99 leaves us with 19.
Bring next digit (4) of the dividend behind the 19 and repeat the process: 194 / 40

Advancing to step 3:
The number 40 fits into 194 4 times, leaving a remainder of 34.
Write down 4 as next digit of the result. 
Result so far: 24.0
Subtracting 160 from 194 leaves us with 34.
Bring next digit (6) of the dividend behind the 34 and repeat the process: 346 / 40

Step 4:
The number 40 fits into 346 8 times, leaving a remainder of 26.
The next digit of our result is 8. 
Result so far: 248.0
Subtract 320 from 346 to get 26.
Take the next digit (8) from the dividend and append it to 26, then repeat: 268 / 40

Moving on to step 5:
If we divide 268 by 40, we get 6 and a remainder of 28.
Write down 6 as next digit of the result. 
Result so far: 2486.0
Subtracting 240 from 268 leaves us with 28.
Include the next digit (3) from the dividend after 28, then repeat: 283 / 40

Going ahead to step 6:
When dividing 283 by 40, we get 7 with a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 24867.0
Subtract 280 from 283 to 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.

Advancing to step 7:
If we divide 30 by 40, we get 0 and a remainder of 30.
The next digit of our result is 0. 
Result so far: 24867.0
Deduct 0 from 30 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 24867.07
If we take 280 away from 300, we end up 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 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 24867.075
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.

Going ahead to step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24867.075
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.

Advancing to step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 24867.075
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.

Our division results in 24867.075 with a remaining 0.0.