We're dividing 96820 by 40 
Let's see how many times 40 fits into 96820.

Let's proceed to step 1:
40 goes into 9 0 times with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Grab the next digit (6) from the dividend, add it to 9, then carry on: 96 / 40

Moving on to step 2:
If we divide 96 by 40, we get 2 and a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 80 from 96 and we're left with 16.
Grab the next digit (8) from the dividend, add it to 16, then carry on: 168 / 40

Going ahead to step 3:
40 can be fit into 168 4 times, resulting in a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 24.0
Subtract 160 from 168 to get 8.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 40

On to step 4:
82 divided by 40 is 2 with a remainder of 2.
The number 2 becomes the next digit in our result. 
Result so far: 242.0
Subtracting 80 from 82 leaves us with 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 40

Moving on to step 5:
If we divide 20 by 40, we get 0 and a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 2420.0
If we take 0 away from 20, 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.

Going ahead to step 6:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 2420.5
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.

Step 7:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2420.5
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.

On to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2420.5
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.

After the division, we end up with 2420.5 and a remainder of 0.0.