We're dividing 97184 by 40 
We want to divide 97184 by 40.

Advancing to step 1:
40 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 40

On to step 2:
40 can be fit into 97 2 times, resulting in 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.
Take the next digit (1) from the dividend and append it to 17, then repeat: 171 / 40

Let's proceed to step 3:
40 goes into 171 4 times with a remainder of 11.
The next digit of our result is 4. 
Result so far: 24.0
If we subtract 160 from 171, we get 11.
Grab the next digit (8) from the dividend, add it to 11, then carry on: 118 / 40

Step 4:
40 goes into 118 2 times with a remainder of 38.
The next digit of our result is 2. 
Result so far: 242.0
The remainder is 38 after subtracting 80 from 118.
Take the next digit (4) from the dividend and append it to 38, then repeat: 384 / 40

Moving on to step 5:
If we divide 384 by 40, we get 9 and a remainder of 24.
Put 9 as the next digit of the answer. 
Result so far: 2429.0
Deduct 360 from 384 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 6:
40 goes into 240 6 times with a remainder of 0.
Use 6 as the next digit of our solution. 
Result so far: 2429.6
If we take 240 away from 240, 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.

Let's proceed to step 7:
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: 2429.6
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.

Let's proceed to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2429.6
Deduct 0 from 0 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.

Our division results in 2429.6 with a remaining 0.0.