We divide 964567 by 40
We're looking to find how many times 40 goes into 964567.

On 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
Deduct 0 from 9 and we're left with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 40

Going ahead to step 2:
40 goes into 96 2 times with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 96 leaves us with 16.
Fetch the next digit (4) from the dividend, attach it to 16 and continue: 164 / 40

Moving on to step 3:
40 goes into 164 4 times with a remainder of 4.
The next digit of our result is 4. 
Result so far: 24.0
Deduct 160 from 164 and we're left with 4.
Fetch the next digit (5) from the dividend, attach it to 4 and continue: 45 / 40

Advancing to step 4:
If we divide 45 by 40, we get 1 and a remainder of 5.
The next digit of our result is 1. 
Result so far: 241.0
If we subtract 40 from 45, we get 5.
Append the next digit (6) from the dividend to 5 and continue with: 56 / 40

Step 5:
40 goes into 56 1 times with a remainder of 16.
Record the quotient 1 as the next digit in the result. 
Result so far: 2411.0
Deduct 40 from 56 and we're left with 16.
Grab the next digit (7) from the dividend, add it to 16, then carry on: 167 / 40

Advancing to step 6:
167 divided by 40 is 4 with a remainder of 7.
Put 4 as the next digit of the answer. 
Result so far: 24114.0
The remainder is 7 after subtracting 160 from 167.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 7:
When dividing 70 by 40, we get 1 with a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 24114.1
If we take 40 away from 70, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 24114.17
Subtracting 280 from 300 leaves us 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.

On to step 9:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 24114.175
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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24114.175
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.

Let's proceed to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24114.175
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 24114.175 with a remaining 0.0.