We divide 989609 by 40
We want to figure out the number of times 989609 can be divided by 40.

Going ahead to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Bring next digit (8) of the dividend behind the 9 and repeat the process: 98 / 40

Going ahead to step 2:
40 goes into 98 2 times with a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 80 from 98 and we're left with 18.
Bring next digit (9) of the dividend behind the 18 and repeat the process: 189 / 40

Let's proceed to step 3:
40 can be fit into 189 4 times, resulting in a remainder of 29.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Subtract 160 from 189 to get 29.
Include the next digit (6) from the dividend after 29, then repeat: 296 / 40

Step 4:
40 can be fit into 296 7 times, resulting in a remainder of 16.
Use 7 as the next digit of our solution. 
Result so far: 247.0
Subtract 280 from 296 to get 16.
Grab the next digit (0) from the dividend, add it to 16, then carry on: 160 / 40

Advancing to step 5:
40 can be fit into 160 4 times, resulting in a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 2474.0
Deduct 160 from 160 and we're left with 0.
Take the next digit (9) from the dividend and append it to 0, then repeat: 9 / 40

Advancing to step 6:
When dividing 9 by 40, we get 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 24740.0
If we subtract 0 from 9, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 7:
When dividing 90 by 40, we get 2 with a remainder of 10.
Write down 2 as next digit of the result. 
Result so far: 24740.2
Deduct 80 from 90 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
100 divided by 40 is 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 24740.22
If we take 80 away from 100, 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.

The final result is 24740.22 with a remainder of 0.02.