We look at the division of 23696872 by 40 
Let's see how many times 40 fits into 23696872.

Moving on to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 40

Going ahead to step 2:
When dividing 23 by 40, we get 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Fetch the next digit (6) from the dividend, attach it to 23 and continue: 236 / 40

Going ahead to step 3:
236 divided by 40 is 5 with a remainder of 36.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we take 200 away from 236, we end up with 36.
Append the next digit (9) from the dividend to 36 and continue with: 369 / 40

On to step 4:
40 can be fit into 369 9 times, resulting in a remainder of 9.
Use 9 as the next digit of our solution. 
Result so far: 59.0
The remainder is 9 after subtracting 360 from 369.
Fetch the next digit (6) from the dividend, attach it to 9 and continue: 96 / 40

Step 5:
40 goes into 96 2 times with a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 592.0
If we take 80 away from 96, we end up with 16.
Include the next digit (8) from the dividend after 16, then repeat: 168 / 40

Going ahead to step 6:
40 can be fit into 168 4 times, resulting in a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 5924.0
If we take 160 away from 168, we end up with 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 40

Going ahead to step 7:
The number 40 fits into 87 2 times, leaving a remainder of 7.
The next digit of our result is 2. 
Result so far: 59242.0
The remainder is 7 after subtracting 80 from 87.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 40

Going ahead to step 8:
40 goes into 72 1 times with a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 592421.0
If we subtract 40 from 72, we get 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 9:
320 divided by 40 is 8 with a remainder of 0.
Put 8 as the next digit of the answer. 
Result so far: 592421.8
Subtract 320 from 320 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 592421.8
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.

Let's proceed to step 11:
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: 592421.8
If we subtract 0 from 0, we get 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 592421.8, and the remainder is 0.0.