We look at the division of 994201 by 40 
Let's see how many times 40 fits into 994201.

Moving on to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Bring next digit (9) of the dividend behind the 9 and repeat the process: 99 / 40

Going ahead to step 2:
The number 40 fits into 99 2 times, leaving a remainder of 19.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 80 away from 99, we end up with 19.
Grab the next digit (4) from the dividend, add it to 19, then carry on: 194 / 40

On to step 3:
The number 40 fits into 194 4 times, leaving a remainder of 34.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Subtract 160 from 194 to get 34.
Fetch the next digit (2) from the dividend, attach it to 34 and continue: 342 / 40

Let's proceed to step 4:
The number 40 fits into 342 8 times, leaving a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 248.0
Subtracting 320 from 342 leaves us with 22.
Grab the next digit (0) from the dividend, add it to 22, then carry on: 220 / 40

Step 5:
When dividing 220 by 40, we get 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 2485.0
If we take 200 away from 220, we end up with 20.
Append the next digit (1) from the dividend to 20 and continue with: 201 / 40

Let's proceed to step 6:
40 goes into 201 5 times with a remainder of 1.
The next digit of our result is 5. 
Result so far: 24855.0
Subtract 200 from 201 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 7:
The number 40 fits into 10 0 times, leaving a remainder of 10.
The next digit of our result is 0. 
Result so far: 24855.0
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
100 divided by 40 is 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 24855.02
The remainder is 20 after subtracting 80 from 100.
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 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 24855.025
Subtract 200 from 200 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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24855.025
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.

Advancing to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 24855.025
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.

The final outcome is 24855.025, with a leftover of 0.0.