We divide 974685 by 40
We're looking to find how many times 40 goes into 974685.

Let's proceed to step 1:
40 can be fit into 9 0 times, resulting in 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.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 40

Going ahead to step 2:
If we divide 97 by 40, we get 2 and a remainder of 17.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 80 away from 97, we end up with 17.
Grab the next digit (4) from the dividend, add it to 17, then carry on: 174 / 40

On to step 3:
The number 40 fits into 174 4 times, leaving a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
Deduct 160 from 174 and we're left with 14.
Fetch the next digit (6) from the dividend, attach it to 14 and continue: 146 / 40

Going ahead to step 4:
40 goes into 146 3 times with a remainder of 26.
The next digit of our result is 3. 
Result so far: 243.0
Subtract 120 from 146 to get 26.
Grab the next digit (8) from the dividend, add it to 26, then carry on: 268 / 40

On to step 5:
268 divided by 40 is 6 with a remainder of 28.
Record the quotient 6 as the next digit in the result. 
Result so far: 2436.0
Subtract 240 from 268 to get 28.
Append the next digit (5) from the dividend to 28 and continue with: 285 / 40

On to step 6:
The number 40 fits into 285 7 times, leaving a remainder of 5.
Use 7 as the next digit of our solution. 
Result so far: 24367.0
Deduct 280 from 285 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 7:
When dividing 50 by 40, we get 1 with a remainder of 10.
Put 1 as the next digit of the answer. 
Result so far: 24367.1
The remainder is 10 after subtracting 40 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 24367.12
Deduct 80 from 100 and we're left 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.

Step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 24367.125
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.

Step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24367.125
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 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24367.125
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.

After the division, we end up with 24367.125 and a remainder of 0.0.