We divide 967897 by 40
Let's see how many times 40 fits into 967897.

Moving on to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 40

On to step 2:
40 can be fit into 96 2 times, resulting in a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 80 from 96 leaves us with 16.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 40

Let's proceed to step 3:
The number 40 fits into 167 4 times, leaving a remainder of 7.
Write down 4 as next digit of the result. 
Result so far: 24.0
If we take 160 away from 167, we end up with 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 40

Advancing to step 4:
When dividing 78 by 40, we get 1 with a remainder of 38.
Put 1 as the next digit of the answer. 
Result so far: 241.0
If we subtract 40 from 78, we get 38.
Include the next digit (9) from the dividend after 38, then repeat: 389 / 40

Let's proceed to step 5:
389 divided by 40 is 9 with a remainder of 29.
The number 9 becomes the next digit in our result. 
Result so far: 2419.0
Deduct 360 from 389 and we're left with 29.
Include the next digit (7) from the dividend after 29, then repeat: 297 / 40

Going ahead to step 6:
297 divided by 40 is 7 with a remainder of 17.
Write down 7 as next digit of the result. 
Result so far: 24197.0
Deduct 280 from 297 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 7:
The number 40 fits into 170 4 times, leaving a remainder of 10.
Put 4 as the next digit of the answer. 
Result so far: 24197.4
The remainder is 10 after subtracting 160 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
100 divided by 40 is 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 24197.42
Subtract 80 from 100 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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 24197.425
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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24197.425
If we take 0 away from 0, 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.

Going ahead 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: 24197.425
If we take 0 away from 0, 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.

The quotient of the division is 24197.425, and the remainder is 0.0.