973801 ÷ 40 
Let's see how many times 40 fits into 973801.

Moving on to step 1:
40 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 40

Going ahead to step 2:
The number 40 fits into 97 2 times, leaving a remainder of 17.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 80 from 97, we get 17.
Grab the next digit (3) from the dividend, add it to 17, then carry on: 173 / 40

Step 3:
If we divide 173 by 40, we get 4 and a remainder of 13.
Put 4 as the next digit of the answer. 
Result so far: 24.0
Subtracting 160 from 173 leaves us with 13.
Take the next digit (8) from the dividend and append it to 13, then repeat: 138 / 40

Let's proceed to step 4:
40 goes into 138 3 times with a remainder of 18.
Write down 3 as next digit of the result. 
Result so far: 243.0
If we take 120 away from 138, we end up with 18.
Take the next digit (0) from the dividend and append it to 18, then repeat: 180 / 40

On to step 5:
If we divide 180 by 40, we get 4 and a remainder of 20.
The next digit of our result is 4. 
Result so far: 2434.0
Subtract 160 from 180 to get 20.
Take the next digit (1) from the dividend and append it to 20, then repeat: 201 / 40

Advancing to step 6:
40 goes into 201 5 times with a remainder of 1.
The number 5 becomes the next digit in our result. 
Result so far: 24345.0
If we take 200 away from 201, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 7:
If we divide 10 by 40, we get 0 and a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 24345.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 24345.02
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.

Let's proceed to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 24345.025
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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 24345.025
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.

Going ahead to step 11:
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: 24345.025
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.

The quotient of the division is 24345.025, and the remainder is 0.0.