We look at the division of 999736 by 40 
Let's see how many times 40 fits into 999736.

On to step 1:
40 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 40

Going ahead to step 2:
If we divide 99 by 40, we get 2 and a remainder of 19.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 19 after subtracting 80 from 99.
Take the next digit (9) from the dividend and append it to 19, then repeat: 199 / 40

Moving on to step 3:
40 can be fit into 199 4 times, resulting in a remainder of 39.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Deduct 160 from 199 and we're left with 39.
Take the next digit (7) from the dividend and append it to 39, then repeat: 397 / 40

Going ahead to step 4:
If we divide 397 by 40, we get 9 and a remainder of 37.
Write down 9 as next digit of the result. 
Result so far: 249.0
The remainder is 37 after subtracting 360 from 397.
Bring next digit (3) of the dividend behind the 37 and repeat the process: 373 / 40

Going ahead to step 5:
40 goes into 373 9 times with a remainder of 13.
Use 9 as the next digit of our solution. 
Result so far: 2499.0
The remainder is 13 after subtracting 360 from 373.
Include the next digit (6) from the dividend after 13, then repeat: 136 / 40

Step 6:
40 goes into 136 3 times with a remainder of 16.
The next digit of our result is 3. 
Result so far: 24993.0
Subtract 120 from 136 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 7:
160 divided by 40 is 4 with a remainder of 0.
The next digit of our result is 4. 
Result so far: 24993.4
The remainder is 0 after subtracting 160 from 160.
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 8:
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: 24993.4
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 9:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 24993.4
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.

In conclusion, the division gives 24993.4 with a balance of 0.0.