We look at the division of 994971 by 40 
Our goal is to divide 994971 by 40.

Let's proceed to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 40

Moving on to step 2:
99 divided by 40 is 2 with a remainder of 19.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 80 from 99 and we're left with 19.
Grab the next digit (4) from the dividend, add it to 19, then carry on: 194 / 40

Advancing to step 3:
When dividing 194 by 40, we get 4 with a remainder of 34.
Write down 4 as next digit of the result. 
Result so far: 24.0
If we subtract 160 from 194, we get 34.
Fetch the next digit (9) from the dividend, attach it to 34 and continue: 349 / 40

Moving on to step 4:
349 divided by 40 is 8 with a remainder of 29.
Use 8 as the next digit of our solution. 
Result so far: 248.0
If we take 320 away from 349, we end up with 29.
Fetch the next digit (7) from the dividend, attach it to 29 and continue: 297 / 40

Moving on to step 5:
If we divide 297 by 40, we get 7 and a remainder of 17.
Record the quotient 7 as the next digit in the result. 
Result so far: 2487.0
If we take 280 away from 297, we end up with 17.
Bring next digit (1) of the dividend behind the 17 and repeat the process: 171 / 40

Step 6:
40 can be fit into 171 4 times, resulting in a remainder of 11.
Put 4 as the next digit of the answer. 
Result so far: 24874.0
If we subtract 160 from 171, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 7:
40 can be fit into 110 2 times, resulting in a remainder of 30.
Put 2 as the next digit of the answer. 
Result so far: 24874.2
If we take 80 away from 110, we end up with 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:
300 divided by 40 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 24874.27
Subtract 280 from 300 to get 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:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 24874.275
Subtracting 200 from 200 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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 24874.275
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.

Let's proceed to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24874.275
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.

In conclusion, the division gives 24874.275 with a balance of 0.0.