We're dividing 971622 by 40 
Let's see how many times 40 fits into 971622.

Step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 40

Step 2:
97 divided by 40 is 2 with a remainder of 17.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 80 from 97 leaves us with 17.
Bring next digit (1) of the dividend behind the 17 and repeat the process: 171 / 40

On to step 3:
The number 40 fits into 171 4 times, leaving a remainder of 11.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
If we take 160 away from 171, we end up with 11.
Grab the next digit (6) from the dividend, add it to 11, then carry on: 116 / 40

On to step 4:
If we divide 116 by 40, we get 2 and a remainder of 36.
Write down 2 as next digit of the result. 
Result so far: 242.0
If we subtract 80 from 116, we get 36.
Grab the next digit (2) from the dividend, add it to 36, then carry on: 362 / 40

Step 5:
If we divide 362 by 40, we get 9 and a remainder of 2.
The number 9 becomes the next digit in our result. 
Result so far: 2429.0
If we take 360 away from 362, we end up with 2.
Take the next digit (2) from the dividend and append it to 2, then repeat: 22 / 40

Step 6:
The number 40 fits into 22 0 times, leaving a remainder of 22.
The next digit of our result is 0. 
Result so far: 24290.0
The remainder is 22 after subtracting 0 from 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 7:
When dividing 220 by 40, we get 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 24290.5
Subtract 200 from 220 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.

Step 8:
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: 24290.55
If we subtract 200 from 200, 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.

In conclusion, the division gives 24290.55 with a balance of 0.0.