We divide 970655 by 40
We want to figure out the number of times 970655 can be divided by 40.

Step 1:
40 goes into 9 0 times with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 40

Going ahead to step 2:
40 can be fit into 97 2 times, resulting in a remainder of 17.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 80 from 97, we get 17.
Fetch the next digit (0) from the dividend, attach it to 17 and continue: 170 / 40

Step 3:
40 goes into 170 4 times with a remainder of 10.
The next digit of our result is 4. 
Result so far: 24.0
The remainder is 10 after subtracting 160 from 170.
Grab the next digit (6) from the dividend, add it to 10, then carry on: 106 / 40

Advancing to step 4:
40 goes into 106 2 times with a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 242.0
Deduct 80 from 106 and we're left with 26.
Bring next digit (5) of the dividend behind the 26 and repeat the process: 265 / 40

Step 5:
40 can be fit into 265 6 times, resulting in a remainder of 25.
The next digit of our result is 6. 
Result so far: 2426.0
Subtract 240 from 265 to get 25.
Take the next digit (5) from the dividend and append it to 25, then repeat: 255 / 40

Moving on to step 6:
If we divide 255 by 40, we get 6 and a remainder of 15.
Put 6 as the next digit of the answer. 
Result so far: 24266.0
If we subtract 240 from 255, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
40 goes into 150 3 times with a remainder of 30.
Write down 3 as next digit of the result. 
Result so far: 24266.3
If we subtract 120 from 150, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The next digit of our result is 7. 
Result so far: 24266.37
If we take 280 away from 300, we end up 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.

On to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 24266.375
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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24266.375
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.

Step 11:
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: 24266.375
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.

Our division results in 24266.375 with a remaining 0.0.