243917 ÷ 40 
We're looking to find how many times 40 goes into 243917.

Step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (4) from the dividend after 2, then repeat: 24 / 40

On to step 2:
If we divide 24 by 40, we get 0 and a remainder of 24.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 24 to get 24.
Append the next digit (3) from the dividend to 24 and continue with: 243 / 40

Let's proceed to step 3:
243 divided by 40 is 6 with a remainder of 3.
Write down 6 as next digit of the result. 
Result so far: 6.0
Subtract 240 from 243 to get 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 40

Step 4:
The number 40 fits into 39 0 times, leaving a remainder of 39.
The next digit of our result is 0. 
Result so far: 60.0
The remainder is 39 after subtracting 0 from 39.
Bring next digit (1) of the dividend behind the 39 and repeat the process: 391 / 40

On to step 5:
The number 40 fits into 391 9 times, leaving a remainder of 31.
Write down 9 as next digit of the result. 
Result so far: 609.0
Subtract 360 from 391 to get 31.
Append the next digit (7) from the dividend to 31 and continue with: 317 / 40

Step 6:
317 divided by 40 is 7 with a remainder of 37.
The number 7 becomes the next digit in our result. 
Result so far: 6097.0
Subtract 280 from 317 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 7:
40 can be fit into 370 9 times, resulting in a remainder of 10.
The number 9 becomes the next digit in our result. 
Result so far: 6097.9
If we take 360 away from 370, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
40 goes into 100 2 times with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 6097.92
If we subtract 80 from 100, we 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.

Step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 6097.925
Subtracting 200 from 200 leaves us 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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6097.925
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.

Going ahead to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6097.925
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.

The final result is 6097.925 with a remainder of 0.0.