We're dividing 99286510 by 40 
We're looking to find how many times 40 goes into 99286510.

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
Subtracting 0 from 9 leaves us with 9.
Bring next digit (9) of the dividend behind the 9 and repeat the process: 99 / 40

Step 2:
If we divide 99 by 40, we get 2 and a remainder of 19.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 80 from 99, we get 19.
Fetch the next digit (2) from the dividend, attach it to 19 and continue: 192 / 40

Advancing to step 3:
40 goes into 192 4 times with a remainder of 32.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Deduct 160 from 192 and we're left with 32.
Bring next digit (8) of the dividend behind the 32 and repeat the process: 328 / 40

Going ahead to step 4:
40 can be fit into 328 8 times, resulting in a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 248.0
The remainder is 8 after subtracting 320 from 328.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 40

Let's proceed to step 5:
40 goes into 86 2 times with a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 2482.0
Subtracting 80 from 86 leaves us with 6.
Bring next digit (5) of the dividend behind the 6 and repeat the process: 65 / 40

Advancing to step 6:
40 can be fit into 65 1 times, resulting in a remainder of 25.
Use 1 as the next digit of our solution. 
Result so far: 24821.0
If we subtract 40 from 65, we get 25.
Bring next digit (1) of the dividend behind the 25 and repeat the process: 251 / 40

Moving on to step 7:
If we divide 251 by 40, we get 6 and a remainder of 11.
The next digit of our result is 6. 
Result so far: 248216.0
If we subtract 240 from 251, we get 11.
Bring next digit (0) of the dividend behind the 11 and repeat the process: 110 / 40

Moving on to step 8:
The number 40 fits into 110 2 times, leaving a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 2482162.0
Subtracting 80 from 110 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 9:
300 divided by 40 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 2482162.7
If we subtract 280 from 300, 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.

Step 10:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2482162.75
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.

Moving on to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2482162.75
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.

Moving on to step 12:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2482162.75
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.

The final result is 2482162.75 with a remainder of 0.0.