We're dividing 982615 by 40 
We're looking to find how many times 40 goes into 982615.

On to 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
Deduct 0 from 9 and we're left with 9.
Grab the next digit (8) from the dividend, add it to 9, then carry on: 98 / 40

Let's proceed to step 2:
40 goes into 98 2 times with a remainder of 18.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 18 after subtracting 80 from 98.
Include the next digit (2) from the dividend after 18, then repeat: 182 / 40

Let's proceed to step 3:
When dividing 182 by 40, we get 4 with a remainder of 22.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
The remainder is 22 after subtracting 160 from 182.
Grab the next digit (6) from the dividend, add it to 22, then carry on: 226 / 40

Going ahead to step 4:
If we divide 226 by 40, we get 5 and a remainder of 26.
Put 5 as the next digit of the answer. 
Result so far: 245.0
Subtract 200 from 226 to get 26.
Grab the next digit (1) from the dividend, add it to 26, then carry on: 261 / 40

Moving on to step 5:
261 divided by 40 is 6 with a remainder of 21.
Put 6 as the next digit of the answer. 
Result so far: 2456.0
If we subtract 240 from 261, we get 21.
Bring next digit (5) of the dividend behind the 21 and repeat the process: 215 / 40

Advancing to step 6:
The number 40 fits into 215 5 times, leaving a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 24565.0
Subtracting 200 from 215 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
When dividing 150 by 40, we get 3 with a remainder of 30.
Write down 3 as next digit of the result. 
Result so far: 24565.3
The remainder is 30 after subtracting 120 from 150.
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:
40 goes into 300 7 times with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 24565.37
Deduct 280 from 300 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.

Going ahead to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 24565.375
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.

Step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 24565.375
If we take 0 away from 0, we end up 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.

Moving on to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24565.375
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.

The final outcome is 24565.375, with a leftover of 0.0.