Let's divide 98311447 by 40
We want to divide 98311447 by 40.

Advancing to step 1:
If we divide 9 by 40, we get 0 and 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.
Bring next digit (8) of the dividend behind the 9 and repeat the process: 98 / 40

Step 2:
40 can be fit into 98 2 times, resulting in a remainder of 18.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 80 from 98 and we're left with 18.
Fetch the next digit (3) from the dividend, attach it to 18 and continue: 183 / 40

Moving on to step 3:
183 divided by 40 is 4 with a remainder of 23.
The next digit of our result is 4. 
Result so far: 24.0
The remainder is 23 after subtracting 160 from 183.
Grab the next digit (1) from the dividend, add it to 23, then carry on: 231 / 40

Step 4:
If we divide 231 by 40, we get 5 and a remainder of 31.
Write down 5 as next digit of the result. 
Result so far: 245.0
The remainder is 31 after subtracting 200 from 231.
Take the next digit (1) from the dividend and append it to 31, then repeat: 311 / 40

Advancing to step 5:
When dividing 311 by 40, we get 7 with a remainder of 31.
The next digit of our result is 7. 
Result so far: 2457.0
Deduct 280 from 311 and we're left with 31.
Bring next digit (4) of the dividend behind the 31 and repeat the process: 314 / 40

Step 6:
314 divided by 40 is 7 with a remainder of 34.
Record the quotient 7 as the next digit in the result. 
Result so far: 24577.0
Subtract 280 from 314 to get 34.
Append the next digit (4) from the dividend to 34 and continue with: 344 / 40

Going ahead to step 7:
The number 40 fits into 344 8 times, leaving a remainder of 24.
Use 8 as the next digit of our solution. 
Result so far: 245778.0
Subtract 320 from 344 to get 24.
Append the next digit (7) from the dividend to 24 and continue with: 247 / 40

On to step 8:
The number 40 fits into 247 6 times, leaving a remainder of 7.
The number 6 becomes the next digit in our result. 
Result so far: 2457786.0
Subtract 240 from 247 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 9:
40 can be fit into 70 1 times, resulting in a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 2457786.1
Subtract 40 from 70 to get 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 10:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 2457786.17
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 11:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 2457786.175
The remainder is 0 after subtracting 200 from 200.
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 12:
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: 2457786.175
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.

Moving on to step 13:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2457786.175
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.

The final outcome is 2457786.175, with a leftover of 0.0.