Let's divide 978388 by 40
Let's see how many times 40 fits into 978388.

On to step 1:
40 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 40

Step 2:
40 goes into 97 2 times with a remainder of 17.
The next digit of our result is 2. 
Result so far: 2.0
If we take 80 away from 97, we end up with 17.
Fetch the next digit (8) from the dividend, attach it to 17 and continue: 178 / 40

On to step 3:
The number 40 fits into 178 4 times, leaving a remainder of 18.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
If we subtract 160 from 178, we get 18.
Take the next digit (3) from the dividend and append it to 18, then repeat: 183 / 40

Going ahead to step 4:
When dividing 183 by 40, we get 4 with a remainder of 23.
The next digit of our result is 4. 
Result so far: 244.0
Deduct 160 from 183 and we're left with 23.
Include the next digit (8) from the dividend after 23, then repeat: 238 / 40

On to step 5:
40 can be fit into 238 5 times, resulting in a remainder of 38.
Put 5 as the next digit of the answer. 
Result so far: 2445.0
If we subtract 200 from 238, we get 38.
Include the next digit (8) from the dividend after 38, then repeat: 388 / 40

Moving on to step 6:
If we divide 388 by 40, we get 9 and a remainder of 28.
Record the quotient 9 as the next digit in the result. 
Result so far: 24459.0
Subtract 360 from 388 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.

Let's proceed to step 7:
40 can be fit into 280 7 times, resulting in a remainder of 0.
Put 7 as the next digit of the answer. 
Result so far: 24459.7
If we take 280 away from 280, 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.

Advancing to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24459.7
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.

Moving on to step 9:
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: 24459.7
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.

The final result is 24459.7 with a remainder of 0.0.