Let's divide 961083 by 40
Our goal is to divide 961083 by 40.

On to step 1:
9 divided by 40 is 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 40

Moving on to step 2:
If we divide 96 by 40, we get 2 and a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 80 from 96, we get 16.
Fetch the next digit (1) from the dividend, attach it to 16 and continue: 161 / 40

Step 3:
40 goes into 161 4 times with a remainder of 1.
Write down 4 as next digit of the result. 
Result so far: 24.0
If we take 160 away from 161, we end up with 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 40

Step 4:
If we divide 10 by 40, we get 0 and a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 240.0
Subtract 0 from 10 to get 10.
Take the next digit (8) from the dividend and append it to 10, then repeat: 108 / 40

Going ahead to step 5:
The number 40 fits into 108 2 times, leaving a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 2402.0
If we take 80 away from 108, we end up with 28.
Take the next digit (3) from the dividend and append it to 28, then repeat: 283 / 40

Advancing to step 6:
40 goes into 283 7 times with a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 24027.0
If we take 280 away from 283, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 7:
If we divide 30 by 40, we get 0 and a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 24027.0
If we take 0 away from 30, we end up 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.

Going ahead to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 24027.07
Subtract 280 from 300 to get 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 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 24027.075
Subtract 200 from 200 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.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24027.075
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.

Advancing to step 11:
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: 24027.075
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 24027.075 and a remainder of 0.0.