We divide 994284 by 40
We want to figure out the number of times 994284 can be divided by 40.

Going ahead to step 1:
40 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 40

Moving on to step 2:
40 goes into 99 2 times with a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 99 to get 19.
Fetch the next digit (4) from the dividend, attach it to 19 and continue: 194 / 40

Advancing to step 3:
If we divide 194 by 40, we get 4 and a remainder of 34.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Subtract 160 from 194 to get 34.
Include the next digit (2) from the dividend after 34, then repeat: 342 / 40

Let's proceed to step 4:
If we divide 342 by 40, we get 8 and a remainder of 22.
The next digit of our result is 8. 
Result so far: 248.0
The remainder is 22 after subtracting 320 from 342.
Take the next digit (8) from the dividend and append it to 22, then repeat: 228 / 40

Going ahead to step 5:
If we divide 228 by 40, we get 5 and a remainder of 28.
The number 5 becomes the next digit in our result. 
Result so far: 2485.0
The remainder is 28 after subtracting 200 from 228.
Append the next digit (4) from the dividend to 28 and continue with: 284 / 40

On to step 6:
If we divide 284 by 40, we get 7 and a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 24857.0
Deduct 280 from 284 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 7:
40 goes into 40 1 times with a remainder of 0.
Use 1 as the next digit of our solution. 
Result so far: 24857.1
If we take 40 away from 40, 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.

On 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: 24857.1
Subtracting 0 from 0 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 9:
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: 24857.1
Subtracting 0 from 0 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.

After the division, we end up with 24857.1 and a remainder of 0.0.