We're dividing 897672 by 40 
We're looking to find how many times 40 goes into 897672.

Step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (9) from the dividend and append it to 8, then repeat: 89 / 40

Going ahead to step 2:
89 divided by 40 is 2 with a remainder of 9.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 80 from 89 and we're left with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 40

Step 3:
97 divided by 40 is 2 with a remainder of 17.
Put 2 as the next digit of the answer. 
Result so far: 22.0
If we take 80 away from 97, we end up with 17.
Fetch the next digit (6) from the dividend, attach it to 17 and continue: 176 / 40

Advancing to step 4:
When dividing 176 by 40, we get 4 with a remainder of 16.
Use 4 as the next digit of our solution. 
Result so far: 224.0
If we take 160 away from 176, we end up with 16.
Grab the next digit (7) from the dividend, add it to 16, then carry on: 167 / 40

Going ahead to step 5:
167 divided by 40 is 4 with a remainder of 7.
Put 4 as the next digit of the answer. 
Result so far: 2244.0
If we take 160 away from 167, we end up with 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 40

Moving on to step 6:
When dividing 72 by 40, we get 1 with a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 22441.0
The remainder is 32 after subtracting 40 from 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 7:
If we divide 320 by 40, we get 8 and a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 22441.8
Deduct 320 from 320 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 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 22441.8
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.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 22441.8
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.

The final result is 22441.8 with a remainder of 0.0.