291986 divided by 40 
We want to figure out the number of times 291986 can be divided by 40.

Moving on to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (9) from the dividend and append it to 2, then repeat: 29 / 40

Advancing to step 2:
If we divide 29 by 40, we get 0 and a remainder of 29.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 29, we get 29.
Bring next digit (1) of the dividend behind the 29 and repeat the process: 291 / 40

Let's proceed to step 3:
40 can be fit into 291 7 times, resulting in a remainder of 11.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Deduct 280 from 291 and we're left with 11.
Bring next digit (9) of the dividend behind the 11 and repeat the process: 119 / 40

Going ahead to step 4:
119 divided by 40 is 2 with a remainder of 39.
Write down 2 as next digit of the result. 
Result so far: 72.0
Deduct 80 from 119 and we're left with 39.
Grab the next digit (8) from the dividend, add it to 39, then carry on: 398 / 40

Let's proceed to step 5:
40 goes into 398 9 times with a remainder of 38.
Use 9 as the next digit of our solution. 
Result so far: 729.0
Subtracting 360 from 398 leaves us with 38.
Append the next digit (6) from the dividend to 38 and continue with: 386 / 40

Let's proceed to step 6:
40 goes into 386 9 times with a remainder of 26.
Record the quotient 9 as the next digit in the result. 
Result so far: 7299.0
Subtract 360 from 386 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 7:
The number 40 fits into 260 6 times, leaving a remainder of 20.
The next digit of our result is 6. 
Result so far: 7299.6
Deduct 240 from 260 and we're left 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.

Going ahead to step 8:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 7299.65
Subtracting 200 from 200 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.

Step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7299.65
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.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7299.65
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.

Our division results in 7299.65 with a remaining 0.0.