Let's divide 972057 by 40
Our goal is to divide 972057 by 40.

Moving 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
The remainder is 9 after subtracting 0 from 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 40

Advancing to step 2:
40 can be fit into 97 2 times, resulting in a remainder of 17.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 97 to get 17.
Append the next digit (2) from the dividend to 17 and continue with: 172 / 40

Moving on to step 3:
If we divide 172 by 40, we get 4 and a remainder of 12.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
If we take 160 away from 172, we end up with 12.
Take the next digit (0) from the dividend and append it to 12, then repeat: 120 / 40

Going ahead to step 4:
40 can be fit into 120 3 times, resulting in a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 243.0
The remainder is 0 after subtracting 120 from 120.
Grab the next digit (5) from the dividend, add it to 0, then carry on: 5 / 40

Let's proceed to step 5:
When dividing 5 by 40, we get 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 2430.0
Subtracting 0 from 5 leaves us with 5.
Bring next digit (7) of the dividend behind the 5 and repeat the process: 57 / 40

On to step 6:
When dividing 57 by 40, we get 1 with a remainder of 17.
Record the quotient 1 as the next digit in the result. 
Result so far: 24301.0
If we subtract 40 from 57, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 7:
170 divided by 40 is 4 with a remainder of 10.
Write down 4 as next digit of the result. 
Result so far: 24301.4
The remainder is 10 after subtracting 160 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 24301.42
If we subtract 80 from 100, 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.

On to step 9:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 24301.425
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 24301.425
Subtract 0 from 0 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.

On to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24301.425
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 24301.425 with a remaining 0.0.