Let's divide 991408 by 40
We want to figure out the number of times 991408 can be divided by 40.

Step 1:
The number 40 fits into 9 0 times, leaving 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.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 40

Let's proceed to step 2:
The number 40 fits into 99 2 times, leaving a remainder of 19.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 99 leaves us with 19.
Append the next digit (1) from the dividend to 19 and continue with: 191 / 40

Let's proceed to step 3:
40 goes into 191 4 times with a remainder of 31.
Write down 4 as next digit of the result. 
Result so far: 24.0
Deduct 160 from 191 and we're left with 31.
Append the next digit (4) from the dividend to 31 and continue with: 314 / 40

Let's proceed to step 4:
314 divided by 40 is 7 with a remainder of 34.
Put 7 as the next digit of the answer. 
Result so far: 247.0
Subtract 280 from 314 to get 34.
Append the next digit (0) from the dividend to 34 and continue with: 340 / 40

Going ahead to step 5:
40 goes into 340 8 times with a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 2478.0
If we take 320 away from 340, we end up with 20.
Bring next digit (8) of the dividend behind the 20 and repeat the process: 208 / 40

Moving on to step 6:
40 can be fit into 208 5 times, resulting in a remainder of 8.
Use 5 as the next digit of our solution. 
Result so far: 24785.0
Subtracting 200 from 208 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 7:
40 goes into 80 2 times with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 24785.2
If we subtract 80 from 80, 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.

Moving on to step 8:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24785.2
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.

Step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24785.2
Subtracting 0 from 0 leaves us 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.

After the division, we end up with 24785.2 and a remainder of 0.0.