We divide 976375 by 40
We want to figure out the number of times 976375 can be divided by 40.

Advancing to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 40

On to step 2:
97 divided by 40 is 2 with a remainder of 17.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 80 from 97 to get 17.
Append the next digit (6) from the dividend to 17 and continue with: 176 / 40

Moving on to step 3:
If we divide 176 by 40, we get 4 and a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
Subtracting 160 from 176 leaves us with 16.
Bring next digit (3) of the dividend behind the 16 and repeat the process: 163 / 40

Let's proceed to step 4:
The number 40 fits into 163 4 times, leaving a remainder of 3.
The next digit of our result is 4. 
Result so far: 244.0
Subtracting 160 from 163 leaves us with 3.
Grab the next digit (7) from the dividend, add it to 3, then carry on: 37 / 40

Step 5:
40 can be fit into 37 0 times, resulting in a remainder of 37.
Write down 0 as next digit of the result. 
Result so far: 2440.0
The remainder is 37 after subtracting 0 from 37.
Bring next digit (5) of the dividend behind the 37 and repeat the process: 375 / 40

On to step 6:
40 goes into 375 9 times with a remainder of 15.
Put 9 as the next digit of the answer. 
Result so far: 24409.0
Subtracting 360 from 375 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
40 can be fit into 150 3 times, resulting in a remainder of 30.
Use 3 as the next digit of our solution. 
Result so far: 24409.3
The remainder is 30 after subtracting 120 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
300 divided by 40 is 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 24409.37
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.

Going ahead 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: 24409.375
Deduct 200 from 200 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.

Going ahead to step 10:
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: 24409.375
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 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: 24409.375
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.

In conclusion, the division gives 24409.375 with a balance of 0.0.