We look at the division of 98676076 by 40 
We're looking to find how many times 40 goes into 98676076.

Let's proceed to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Take the next digit (8) from the dividend and append it to 9, then repeat: 98 / 40

Going ahead to step 2:
When dividing 98 by 40, we get 2 with a remainder of 18.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 80 from 98 leaves us with 18.
Grab the next digit (6) from the dividend, add it to 18, then carry on: 186 / 40

Let's proceed 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
If we take 160 away from 186, we end up with 26.
Grab the next digit (7) from the dividend, add it to 26, then carry on: 267 / 40

Advancing to step 4:
When dividing 267 by 40, we get 6 with a remainder of 27.
The next digit of our result is 6. 
Result so far: 246.0
Deduct 240 from 267 and we're left with 27.
Append the next digit (6) from the dividend to 27 and continue with: 276 / 40

On to step 5:
40 goes into 276 6 times with a remainder of 36.
The next digit of our result is 6. 
Result so far: 2466.0
If we subtract 240 from 276, we get 36.
Take the next digit (0) from the dividend and append it to 36, then repeat: 360 / 40

Advancing to step 6:
If we divide 360 by 40, we get 9 and a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 24669.0
Subtracting 360 from 360 leaves us with 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 40

Advancing to step 7:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 246690.0
If we take 0 away from 7, we end up with 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 40

Step 8:
40 goes into 76 1 times with a remainder of 36.
Write down 1 as next digit of the result. 
Result so far: 2466901.0
Deduct 40 from 76 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 9:
360 divided by 40 is 9 with a remainder of 0.
Record the quotient 9 as the next digit in the result. 
Result so far: 2466901.9
The remainder is 0 after subtracting 360 from 360.
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:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2466901.9
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.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2466901.9
Subtract 0 from 0 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.

The quotient of the division is 2466901.9, and the remainder is 0.0.