993438 divided by 40 
We want to figure out the number of times 993438 can be divided by 40.

Advancing to step 1:
9 divided by 40 is 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Bring next digit (9) of the dividend behind the 9 and repeat the process: 99 / 40

Moving on to step 2:
If we divide 99 by 40, we get 2 and 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.
Take the next digit (3) from the dividend and append it to 19, then repeat: 193 / 40

Advancing to step 3:
40 can be fit into 193 4 times, resulting in a remainder of 33.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
The remainder is 33 after subtracting 160 from 193.
Append the next digit (4) from the dividend to 33 and continue with: 334 / 40

Let's proceed to step 4:
40 can be fit into 334 8 times, resulting in a remainder of 14.
Use 8 as the next digit of our solution. 
Result so far: 248.0
The remainder is 14 after subtracting 320 from 334.
Append the next digit (3) from the dividend to 14 and continue with: 143 / 40

Step 5:
If we divide 143 by 40, we get 3 and a remainder of 23.
Write down 3 as next digit of the result. 
Result so far: 2483.0
If we subtract 120 from 143, we get 23.
Fetch the next digit (8) from the dividend, attach it to 23 and continue: 238 / 40

Step 6:
238 divided by 40 is 5 with a remainder of 38.
Use 5 as the next digit of our solution. 
Result so far: 24835.0
If we take 200 away from 238, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 7:
The number 40 fits into 380 9 times, leaving a remainder of 20.
The next digit of our result is 9. 
Result so far: 24835.9
If we subtract 360 from 380, we 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.

Step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 24835.95
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.

Advancing to step 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24835.95
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.

Advancing to step 10:
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: 24835.95
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.

Our division results in 24835.95 with a remaining 0.0.