Let's divide 986259 by 40
We're looking to find how many times 40 goes into 986259.

Advancing to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Take the next digit (8) from the dividend and append it to 9, then repeat: 98 / 40

Let's proceed to step 2:
When dividing 98 by 40, we get 2 with a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 80 away from 98, we end up with 18.
Append the next digit (6) from the dividend to 18 and continue with: 186 / 40

Step 3:
The number 40 fits into 186 4 times, leaving a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 24.0
The remainder is 26 after subtracting 160 from 186.
Bring next digit (2) of the dividend behind the 26 and repeat the process: 262 / 40

Let's proceed to step 4:
When dividing 262 by 40, we get 6 with a remainder of 22.
The number 6 becomes the next digit in our result. 
Result so far: 246.0
If we take 240 away from 262, we end up with 22.
Take the next digit (5) from the dividend and append it to 22, then repeat: 225 / 40

Going ahead to step 5:
If we divide 225 by 40, we get 5 and a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 2465.0
The remainder is 25 after subtracting 200 from 225.
Append the next digit (9) from the dividend to 25 and continue with: 259 / 40

On to step 6:
259 divided by 40 is 6 with a remainder of 19.
Put 6 as the next digit of the answer. 
Result so far: 24656.0
Subtract 240 from 259 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 7:
The number 40 fits into 190 4 times, leaving a remainder of 30.
Record the quotient 4 as the next digit in the result. 
Result so far: 24656.4
Subtracting 160 from 190 leaves us 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.

On to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The next digit of our result is 7. 
Result so far: 24656.47
Subtracting 280 from 300 leaves us 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.

Let's proceed to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 24656.475
Deduct 200 from 200 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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 24656.475
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 11:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24656.475
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.

The final outcome is 24656.475, with a leftover of 0.0.