We look at the division of 996574 by 40 
Let's see how many times 40 fits into 996574.

Step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 40

Going ahead to step 2:
40 can be fit into 99 2 times, resulting in a remainder of 19.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 80 from 99 to get 19.
Include the next digit (6) from the dividend after 19, then repeat: 196 / 40

On to step 3:
The number 40 fits into 196 4 times, leaving a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 24.0
The remainder is 36 after subtracting 160 from 196.
Take the next digit (5) from the dividend and append it to 36, then repeat: 365 / 40

Step 4:
40 can be fit into 365 9 times, resulting in a remainder of 5.
Put 9 as the next digit of the answer. 
Result so far: 249.0
The remainder is 5 after subtracting 360 from 365.
Fetch the next digit (7) from the dividend, attach it to 5 and continue: 57 / 40

Let's proceed to step 5:
40 can be fit into 57 1 times, resulting in a remainder of 17.
Write down 1 as next digit of the result. 
Result so far: 2491.0
If we take 40 away from 57, we end up with 17.
Append the next digit (4) from the dividend to 17 and continue with: 174 / 40

On to step 6:
40 goes into 174 4 times with a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 24914.0
If we subtract 160 from 174, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 7:
40 goes into 140 3 times with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 24914.3
The remainder is 20 after subtracting 120 from 140.
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 8:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 24914.35
If we take 200 away from 200, 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.

Moving on to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24914.35
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 10:
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: 24914.35
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 24914.35 and a remainder of 0.0.