We divide 979812 by 40
We want to figure out the number of times 979812 can be divided by 40.

Step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 40

Going ahead to step 2:
The number 40 fits into 97 2 times, leaving a remainder of 17.
The next digit of our result is 2. 
Result so far: 2.0
If we take 80 away from 97, we end up with 17.
Include the next digit (9) from the dividend after 17, then repeat: 179 / 40

Step 3:
40 can be fit into 179 4 times, resulting in a remainder of 19.
Write down 4 as next digit of the result. 
Result so far: 24.0
Subtract 160 from 179 to get 19.
Fetch the next digit (8) from the dividend, attach it to 19 and continue: 198 / 40

Moving on to step 4:
If we divide 198 by 40, we get 4 and a remainder of 38.
Use 4 as the next digit of our solution. 
Result so far: 244.0
Subtract 160 from 198 to get 38.
Grab the next digit (1) from the dividend, add it to 38, then carry on: 381 / 40

Going ahead to step 5:
40 can be fit into 381 9 times, resulting in a remainder of 21.
Record the quotient 9 as the next digit in the result. 
Result so far: 2449.0
Subtracting 360 from 381 leaves us with 21.
Fetch the next digit (2) from the dividend, attach it to 21 and continue: 212 / 40

Going ahead to step 6:
When dividing 212 by 40, we get 5 with a remainder of 12.
Put 5 as the next digit of the answer. 
Result so far: 24495.0
Subtract 200 from 212 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 7:
When dividing 120 by 40, we get 3 with a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 24495.3
The remainder is 0 after subtracting 120 from 120.
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 8:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24495.3
Subtract 0 from 0 to 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.

Step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24495.3
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 result is 24495.3 with a remainder of 0.0.