We're dividing 984619 by 40 
We want to figure out the number of times 984619 can be divided by 40.

Step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (8) from the dividend and append it to 9, then repeat: 98 / 40

Advancing to step 2:
When dividing 98 by 40, we get 2 with a remainder of 18.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 80 from 98 leaves us with 18.
Include the next digit (4) from the dividend after 18, then repeat: 184 / 40

Going ahead to step 3:
184 divided by 40 is 4 with a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 24.0
If we subtract 160 from 184, we get 24.
Grab the next digit (6) from the dividend, add it to 24, then carry on: 246 / 40

Step 4:
246 divided by 40 is 6 with a remainder of 6.
The number 6 becomes the next digit in our result. 
Result so far: 246.0
Subtract 240 from 246 to get 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 40

On to step 5:
40 goes into 61 1 times with a remainder of 21.
Put 1 as the next digit of the answer. 
Result so far: 2461.0
Subtract 40 from 61 to get 21.
Append the next digit (9) from the dividend to 21 and continue with: 219 / 40

Step 6:
40 can be fit into 219 5 times, resulting in a remainder of 19.
The next digit of our result is 5. 
Result so far: 24615.0
Subtracting 200 from 219 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 7:
40 can be fit into 190 4 times, resulting in a remainder of 30.
The next digit of our result is 4. 
Result so far: 24615.4
Deduct 160 from 190 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 24615.47
If we take 280 away from 300, we end up with 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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 24615.475
The remainder is 0 after subtracting 200 from 200.
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:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24615.475
If we take 0 away from 0, 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 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24615.475
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 quotient of the division is 24615.475, and the remainder is 0.0.