We're dividing 961246 by 40 
We want to figure out the number of times 961246 can be divided by 40.

Step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 40

Moving on to step 2:
40 goes into 96 2 times with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 96 leaves us with 16.
Append the next digit (1) from the dividend to 16 and continue with: 161 / 40

Moving on to step 3:
40 goes into 161 4 times with a remainder of 1.
Write down 4 as next digit of the result. 
Result so far: 24.0
The remainder is 1 after subtracting 160 from 161.
Append the next digit (2) from the dividend to 1 and continue with: 12 / 40

On to step 4:
The number 40 fits into 12 0 times, leaving a remainder of 12.
Record the quotient 0 as the next digit in the result. 
Result so far: 240.0
If we take 0 away from 12, we end up with 12.
Append the next digit (4) from the dividend to 12 and continue with: 124 / 40

Let's proceed to step 5:
40 goes into 124 3 times with a remainder of 4.
Put 3 as the next digit of the answer. 
Result so far: 2403.0
If we take 120 away from 124, we end up with 4.
Fetch the next digit (6) from the dividend, attach it to 4 and continue: 46 / 40

Moving on to step 6:
40 can be fit into 46 1 times, resulting in a remainder of 6.
Write down 1 as next digit of the result. 
Result so far: 24031.0
Subtracting 40 from 46 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 7:
60 divided by 40 is 1 with a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 24031.1
Deduct 40 from 60 and we're left 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.

Advancing to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 24031.15
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.

Advancing to step 9:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 24031.15
The remainder is 0 after subtracting 0 from 0.
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.
Record the quotient 0 as the next digit in the result. 
Result so far: 24031.15
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.

Our division results in 24031.15 with a remaining 0.0.