We divide 992526 by 40
We're looking to find how many times 40 goes into 992526.

Advancing to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 40

On to step 2:
40 can be fit into 99 2 times, resulting in a remainder of 19.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 80 from 99 leaves us with 19.
Take the next digit (2) from the dividend and append it to 19, then repeat: 192 / 40

Going ahead to step 3:
If we divide 192 by 40, we get 4 and a remainder of 32.
Use 4 as the next digit of our solution. 
Result so far: 24.0
If we subtract 160 from 192, we get 32.
Bring next digit (5) of the dividend behind the 32 and repeat the process: 325 / 40

Advancing to step 4:
325 divided by 40 is 8 with a remainder of 5.
Record the quotient 8 as the next digit in the result. 
Result so far: 248.0
If we take 320 away from 325, we end up with 5.
Bring next digit (2) of the dividend behind the 5 and repeat the process: 52 / 40

Let's proceed to step 5:
When dividing 52 by 40, we get 1 with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 2481.0
Subtracting 40 from 52 leaves us with 12.
Take the next digit (6) from the dividend and append it to 12, then repeat: 126 / 40

Going ahead to step 6:
40 goes into 126 3 times with a remainder of 6.
The next digit of our result is 3. 
Result so far: 24813.0
If we take 120 away from 126, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 7:
If we divide 60 by 40, we get 1 and a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 24813.1
Subtracting 40 from 60 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 24813.15
Subtract 200 from 200 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.

Advancing to step 9:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24813.15
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.

Advancing to step 10:
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: 24813.15
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 24813.15 with a remainder of 0.0.