989613 divided by 40 
Our goal is to divide 989613 by 40.

On to step 1:
9 divided by 40 is 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Fetch the next digit (8) from the dividend, attach it to 9 and continue: 98 / 40

On to step 2:
The number 40 fits into 98 2 times, leaving a remainder of 18.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 80 from 98 to get 18.
Take the next digit (9) from the dividend and append it to 18, then repeat: 189 / 40

Going ahead to step 3:
The number 40 fits into 189 4 times, leaving a remainder of 29.
Use 4 as the next digit of our solution. 
Result so far: 24.0
If we subtract 160 from 189, we get 29.
Append the next digit (6) from the dividend to 29 and continue with: 296 / 40

On to step 4:
296 divided by 40 is 7 with a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 247.0
Subtract 280 from 296 to get 16.
Include the next digit (1) from the dividend after 16, then repeat: 161 / 40

Going ahead to step 5:
40 goes into 161 4 times with a remainder of 1.
Use 4 as the next digit of our solution. 
Result so far: 2474.0
If we subtract 160 from 161, we get 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 40

Advancing to step 6:
40 goes into 13 0 times with a remainder of 13.
The next digit of our result is 0. 
Result so far: 24740.0
The remainder is 13 after subtracting 0 from 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 7:
40 goes into 130 3 times with a remainder of 10.
Put 3 as the next digit of the answer. 
Result so far: 24740.3
Subtract 120 from 130 to get 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:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The next digit of our result is 2. 
Result so far: 24740.32
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.

Advancing to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 24740.325
If we subtract 200 from 200, we get 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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 24740.325
The remainder is 0 after subtracting 0 from 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 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24740.325
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.

Our division results in 24740.325 with a remaining 0.0.