We're dividing 995853 by 40 
We're looking to find how many times 40 goes into 995853.

Let's proceed to step 1:
40 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 40

Step 2:
40 can be fit into 99 2 times, resulting in 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 (5) from the dividend, add it to 19, then carry on: 195 / 40

Advancing to step 3:
195 divided by 40 is 4 with a remainder of 35.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Subtracting 160 from 195 leaves us with 35.
Append the next digit (8) from the dividend to 35 and continue with: 358 / 40

Going ahead to step 4:
40 goes into 358 8 times with a remainder of 38.
Put 8 as the next digit of the answer. 
Result so far: 248.0
Subtracting 320 from 358 leaves us with 38.
Include the next digit (5) from the dividend after 38, then repeat: 385 / 40

Let's proceed to step 5:
The number 40 fits into 385 9 times, leaving a remainder of 25.
Use 9 as the next digit of our solution. 
Result so far: 2489.0
Subtracting 360 from 385 leaves us with 25.
Include the next digit (3) from the dividend after 25, then repeat: 253 / 40

Let's proceed to step 6:
When dividing 253 by 40, we get 6 with a remainder of 13.
The next digit of our result is 6. 
Result so far: 24896.0
Deduct 240 from 253 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 7:
40 can be fit into 130 3 times, resulting in a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 24896.3
If we take 120 away from 130, we end up 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.

Step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The next digit of our result is 2. 
Result so far: 24896.32
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.
Use 5 as the next digit of our solution. 
Result so far: 24896.325
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.

Going ahead to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 24896.325
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.

Advancing to step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24896.325
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 result is 24896.325 with a remainder of 0.0.