986004 ÷ 40 
We're looking to find how many times 40 goes into 986004.

Moving on to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (8) from the dividend after 9, then repeat: 98 / 40

Moving on to step 2:
40 can be fit into 98 2 times, resulting in a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 80 from 98, we get 18.
Bring next digit (6) of the dividend behind the 18 and repeat the process: 186 / 40

On to step 3:
The number 40 fits into 186 4 times, leaving a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 24.0
The remainder is 26 after subtracting 160 from 186.
Append the next digit (0) from the dividend to 26 and continue with: 260 / 40

Going ahead to step 4:
40 can be fit into 260 6 times, resulting in a remainder of 20.
Write down 6 as next digit of the result. 
Result so far: 246.0
The remainder is 20 after subtracting 240 from 260.
Bring next digit (0) of the dividend behind the 20 and repeat the process: 200 / 40

Advancing to step 5:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 2465.0
Subtracting 200 from 200 leaves us with 0.
Include the next digit (4) from the dividend after 0, then repeat: 4 / 40

Step 6:
When dividing 4 by 40, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 24650.0
If we take 0 away from 4, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 7:
When dividing 40 by 40, we get 1 with a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 24650.1
Subtract 40 from 40 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.

Moving on to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 24650.1
Subtracting 0 from 0 leaves us 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.

On to step 9:
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: 24650.1
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 24650.1 with a remainder of 0.0.