We look at the division of 996899 by 40 
Let's see how many times 40 fits into 996899.

Step 1:
9 divided by 40 is 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 40

On to step 2:
40 goes into 99 2 times with a remainder of 19.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 19 after subtracting 80 from 99.
Include the next digit (6) from the dividend after 19, then repeat: 196 / 40

Going ahead to step 3:
When dividing 196 by 40, we get 4 with a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 24.0
Deduct 160 from 196 and we're left with 36.
Grab the next digit (8) from the dividend, add it to 36, then carry on: 368 / 40

Advancing to step 4:
The number 40 fits into 368 9 times, leaving a remainder of 8.
Write down 9 as next digit of the result. 
Result so far: 249.0
Subtract 360 from 368 to get 8.
Bring next digit (9) of the dividend behind the 8 and repeat the process: 89 / 40

Let's proceed to step 5:
40 can be fit into 89 2 times, resulting in a remainder of 9.
Record the quotient 2 as the next digit in the result. 
Result so far: 2492.0
If we subtract 80 from 89, we get 9.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 40

Advancing to step 6:
If we divide 99 by 40, we get 2 and a remainder of 19.
The next digit of our result is 2. 
Result so far: 24922.0
Subtract 80 from 99 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 7:
190 divided by 40 is 4 with a remainder of 30.
Use 4 as the next digit of our solution. 
Result so far: 24922.4
The remainder is 30 after subtracting 160 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 24922.47
If we subtract 280 from 300, we 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.

Let's proceed to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 24922.475
The remainder is 0 after subtracting 200 from 200.
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:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24922.475
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.

Let's proceed to step 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24922.475
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.

The final outcome is 24922.475, with a leftover of 0.0.