994419 ÷ 40 
Let's see how many times 40 fits into 994419.

Advancing 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
If we take 0 away from 9, we end up with 9.
Take the next digit (9) from the dividend and append it to 9, then repeat: 99 / 40

Going ahead to step 2:
If we divide 99 by 40, we get 2 and a remainder of 19.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 80 from 99 to get 19.
Include the next digit (4) from the dividend after 19, then repeat: 194 / 40

Step 3:
40 goes into 194 4 times with a remainder of 34.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
If we take 160 away from 194, we end up with 34.
Grab the next digit (4) from the dividend, add it to 34, then carry on: 344 / 40

Going ahead to step 4:
40 goes into 344 8 times with a remainder of 24.
Put 8 as the next digit of the answer. 
Result so far: 248.0
Deduct 320 from 344 and we're left with 24.
Include the next digit (1) from the dividend after 24, then repeat: 241 / 40

Going ahead to step 5:
When dividing 241 by 40, we get 6 with a remainder of 1.
Use 6 as the next digit of our solution. 
Result so far: 2486.0
Deduct 240 from 241 and we're left with 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 40

Moving on to step 6:
40 goes into 19 0 times with a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 24860.0
Subtract 0 from 19 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 7:
The number 40 fits into 190 4 times, leaving a remainder of 30.
Record the quotient 4 as the next digit in the result. 
Result so far: 24860.4
Subtract 160 from 190 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
40 goes into 300 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 24860.47
If we take 280 away from 300, we end up 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 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 24860.475
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 10:
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: 24860.475
If we subtract 0 from 0, we 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 11:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24860.475
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 24860.475 with a remainder of 0.0.