Let's divide 962839 by 40
We're looking to find how many times 40 goes into 962839.

Going ahead to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (6) from the dividend, attach it to 9 and continue: 96 / 40

Step 2:
40 can be fit into 96 2 times, resulting in a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 80 from 96 and we're left with 16.
Grab the next digit (2) from the dividend, add it to 16, then carry on: 162 / 40

Step 3:
162 divided by 40 is 4 with a remainder of 2.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Deduct 160 from 162 and we're left with 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 40

Advancing to step 4:
40 can be fit into 28 0 times, resulting in a remainder of 28.
Put 0 as the next digit of the answer. 
Result so far: 240.0
The remainder is 28 after subtracting 0 from 28.
Take the next digit (3) from the dividend and append it to 28, then repeat: 283 / 40

On to step 5:
If we divide 283 by 40, we get 7 and a remainder of 3.
The next digit of our result is 7. 
Result so far: 2407.0
If we subtract 280 from 283, we get 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 40

Step 6:
If we divide 39 by 40, we get 0 and a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 24070.0
Subtract 0 from 39 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 7:
40 goes into 390 9 times with a remainder of 30.
Record the quotient 9 as the next digit in the result. 
Result so far: 24070.9
The remainder is 30 after subtracting 360 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 24070.97
If we subtract 280 from 300, we 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.

Moving on to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 24070.975
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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24070.975
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.

Going ahead to step 11:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24070.975
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 24070.975 with a remaining 0.0.