993272 divided by 40 
Our goal is to divide 993272 by 40.

Moving on to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 40

On to step 2:
40 goes into 99 2 times with 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.
Include the next digit (3) from the dividend after 19, then repeat: 193 / 40

Let's proceed to step 3:
40 can be fit into 193 4 times, resulting in a remainder of 33.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Deduct 160 from 193 and we're left with 33.
Append the next digit (2) from the dividend to 33 and continue with: 332 / 40

Advancing to step 4:
If we divide 332 by 40, we get 8 and a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 248.0
Deduct 320 from 332 and we're left with 12.
Take the next digit (7) from the dividend and append it to 12, then repeat: 127 / 40

Advancing to step 5:
When dividing 127 by 40, we get 3 with a remainder of 7.
Put 3 as the next digit of the answer. 
Result so far: 2483.0
If we subtract 120 from 127, we get 7.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 40

Moving on to step 6:
When dividing 72 by 40, we get 1 with a remainder of 32.
The next digit of our result is 1. 
Result so far: 24831.0
Deduct 40 from 72 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 7:
40 goes into 320 8 times with a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 24831.8
The remainder is 0 after subtracting 320 from 320.
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 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24831.8
Deduct 0 from 0 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.

Advancing to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24831.8
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.

The final result is 24831.8 with a remainder of 0.0.