We're dividing 962948 by 40 
Let's see how many times 40 fits into 962948.

Advancing to step 1:
40 goes into 9 0 times with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 40

Advancing to step 2:
96 divided by 40 is 2 with a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 80 away from 96, we end up with 16.
Include the next digit (2) from the dividend after 16, then repeat: 162 / 40

Advancing to step 3:
When dividing 162 by 40, we get 4 with a remainder of 2.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
If we subtract 160 from 162, we get 2.
Bring next digit (9) of the dividend behind the 2 and repeat the process: 29 / 40

Going ahead to step 4:
When dividing 29 by 40, we get 0 with a remainder of 29.
The next digit of our result is 0. 
Result so far: 240.0
Deduct 0 from 29 and we're left with 29.
Grab the next digit (4) from the dividend, add it to 29, then carry on: 294 / 40

On to step 5:
The number 40 fits into 294 7 times, leaving a remainder of 14.
The number 7 becomes the next digit in our result. 
Result so far: 2407.0
If we take 280 away from 294, we end up with 14.
Include the next digit (8) from the dividend after 14, then repeat: 148 / 40

Let's proceed to step 6:
When dividing 148 by 40, we get 3 with a remainder of 28.
Put 3 as the next digit of the answer. 
Result so far: 24073.0
Subtract 120 from 148 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 7:
If we divide 280 by 40, we get 7 and a remainder of 0.
Write down 7 as next digit of the result. 
Result so far: 24073.7
Subtracting 280 from 280 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.

Advancing to step 8:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 24073.7
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.

Going ahead to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 24073.7
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.

In conclusion, the division gives 24073.7 with a balance of 0.0.