Let's divide 998943 by 40
Our goal is to divide 998943 by 40.

Moving on to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Grab the next digit (9) from the dividend, add it to 9, then carry on: 99 / 40

Going ahead to step 2:
When dividing 99 by 40, we get 2 with a remainder of 19.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 80 from 99 leaves us with 19.
Grab the next digit (8) from the dividend, add it to 19, then carry on: 198 / 40

On to step 3:
The number 40 fits into 198 4 times, leaving a remainder of 38.
Write down 4 as next digit of the result. 
Result so far: 24.0
If we take 160 away from 198, we end up with 38.
Take the next digit (9) from the dividend and append it to 38, then repeat: 389 / 40

Step 4:
The number 40 fits into 389 9 times, leaving a remainder of 29.
The next digit of our result is 9. 
Result so far: 249.0
Subtract 360 from 389 to get 29.
Include the next digit (4) from the dividend after 29, then repeat: 294 / 40

Going ahead to step 5:
If we divide 294 by 40, we get 7 and a remainder of 14.
Write down 7 as next digit of the result. 
Result so far: 2497.0
If we subtract 280 from 294, we get 14.
Grab the next digit (3) from the dividend, add it to 14, then carry on: 143 / 40

Advancing to step 6:
40 goes into 143 3 times with a remainder of 23.
Write down 3 as next digit of the result. 
Result so far: 24973.0
Subtract 120 from 143 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 7:
The number 40 fits into 230 5 times, leaving a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 24973.5
The remainder is 30 after subtracting 200 from 230.
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.
Use 7 as the next digit of our solution. 
Result so far: 24973.57
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.

Advancing to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 24973.575
If we take 200 away from 200, 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.

Step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24973.575
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.

On to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24973.575
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.

Our division results in 24973.575 with a remaining 0.0.