We're dividing 96682830 by 40 
We want to figure out the number of times 96682830 can be divided by 40.

Moving 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

Let's proceed to step 2:
40 goes into 96 2 times with a remainder of 16.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 80 from 96 to get 16.
Take the next digit (6) from the dividend and append it to 16, then repeat: 166 / 40

Step 3:
166 divided by 40 is 4 with a remainder of 6.
Put 4 as the next digit of the answer. 
Result so far: 24.0
Subtracting 160 from 166 leaves us with 6.
Include the next digit (8) from the dividend after 6, then repeat: 68 / 40

Going ahead to step 4:
The number 40 fits into 68 1 times, leaving a remainder of 28.
Record the quotient 1 as the next digit in the result. 
Result so far: 241.0
The remainder is 28 after subtracting 40 from 68.
Bring next digit (2) of the dividend behind the 28 and repeat the process: 282 / 40

Advancing to step 5:
The number 40 fits into 282 7 times, leaving a remainder of 2.
The number 7 becomes the next digit in our result. 
Result so far: 2417.0
If we subtract 280 from 282, we get 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 40

Step 6:
28 divided by 40 is 0 with a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 24170.0
If we take 0 away from 28, we end up with 28.
Bring next digit (3) of the dividend behind the 28 and repeat the process: 283 / 40

Going ahead to step 7:
283 divided by 40 is 7 with a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 241707.0
The remainder is 3 after subtracting 280 from 283.
Include the next digit (0) from the dividend after 3, then repeat: 30 / 40

Going ahead to step 8:
When dividing 30 by 40, we get 0 with a remainder of 30.
The next digit of our result is 0. 
Result so far: 2417070.0
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 9:
300 divided by 40 is 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 2417070.7
Subtract 280 from 300 to 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.

Going ahead to step 10:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2417070.75
If we take 200 away from 200, 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.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2417070.75
If we subtract 0 from 0, 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 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2417070.75
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.

Our division results in 2417070.75 with a remaining 0.0.