Let's divide 991490 by 40
Let's see how many times 40 fits into 991490.

Step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Take the next digit (9) from the dividend and append it to 9, then repeat: 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
Deduct 80 from 99 and we're left with 19.
Bring next digit (1) of the dividend behind the 19 and repeat the process: 191 / 40

Let's proceed to step 3:
The number 40 fits into 191 4 times, leaving a remainder of 31.
Put 4 as the next digit of the answer. 
Result so far: 24.0
The remainder is 31 after subtracting 160 from 191.
Take the next digit (4) from the dividend and append it to 31, then repeat: 314 / 40

Moving on to step 4:
314 divided by 40 is 7 with a remainder of 34.
Record the quotient 7 as the next digit in the result. 
Result so far: 247.0
If we take 280 away from 314, we end up with 34.
Grab the next digit (9) from the dividend, add it to 34, then carry on: 349 / 40

Let's proceed to step 5:
40 can be fit into 349 8 times, resulting in a remainder of 29.
Record the quotient 8 as the next digit in the result. 
Result so far: 2478.0
Subtracting 320 from 349 leaves us with 29.
Append the next digit (0) from the dividend to 29 and continue with: 290 / 40

Step 6:
If we divide 290 by 40, we get 7 and a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 24787.0
If we subtract 280 from 290, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 24787.2
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.

Moving on to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 24787.25
Subtracting 200 from 200 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.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24787.25
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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 24787.25
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.

The final outcome is 24787.25, with a leftover of 0.0.