We look at the division of 97732 by 40 
We're looking to find how many times 40 goes into 97732.

Let's proceed to step 1:
40 goes into 9 0 times with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 40

Let's proceed to step 2:
If we divide 97 by 40, we get 2 and a remainder of 17.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 80 from 97 and we're left with 17.
Fetch the next digit (7) from the dividend, attach it to 17 and continue: 177 / 40

Moving on to step 3:
40 goes into 177 4 times with a remainder of 17.
Put 4 as the next digit of the answer. 
Result so far: 24.0
If we take 160 away from 177, we end up with 17.
Bring next digit (3) of the dividend behind the 17 and repeat the process: 173 / 40

Step 4:
40 goes into 173 4 times with a remainder of 13.
Record the quotient 4 as the next digit in the result. 
Result so far: 244.0
Deduct 160 from 173 and we're left with 13.
Append the next digit (2) from the dividend to 13 and continue with: 132 / 40

Advancing to step 5:
132 divided by 40 is 3 with a remainder of 12.
Write down 3 as next digit of the result. 
Result so far: 2443.0
Deduct 120 from 132 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 6:
When dividing 120 by 40, we get 3 with a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 2443.3
Deduct 120 from 120 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 7:
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: 2443.3
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 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2443.3
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.

After the division, we end up with 2443.3 and a remainder of 0.0.