959462 ÷ 40 
Let's see how many times 40 fits into 959462.

On to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Include the next digit (5) from the dividend after 9, then repeat: 95 / 40

Going ahead to step 2:
If we divide 95 by 40, we get 2 and a remainder of 15.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 80 away from 95, we end up with 15.
Take the next digit (9) from the dividend and append it to 15, then repeat: 159 / 40

On to step 3:
159 divided by 40 is 3 with a remainder of 39.
Write down 3 as next digit of the result. 
Result so far: 23.0
The remainder is 39 after subtracting 120 from 159.
Include the next digit (4) from the dividend after 39, then repeat: 394 / 40

Advancing to step 4:
If we divide 394 by 40, we get 9 and a remainder of 34.
Use 9 as the next digit of our solution. 
Result so far: 239.0
If we take 360 away from 394, we end up with 34.
Fetch the next digit (6) from the dividend, attach it to 34 and continue: 346 / 40

On to step 5:
When dividing 346 by 40, we get 8 with a remainder of 26.
Write down 8 as next digit of the result. 
Result so far: 2398.0
If we take 320 away from 346, we end up with 26.
Include the next digit (2) from the dividend after 26, then repeat: 262 / 40

Going ahead to step 6:
If we divide 262 by 40, we get 6 and a remainder of 22.
Use 6 as the next digit of our solution. 
Result so far: 23986.0
Deduct 240 from 262 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 7:
If we divide 220 by 40, we get 5 and a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 23986.5
Subtracting 200 from 220 leaves us 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.

Advancing to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 23986.55
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.

The final result is 23986.55 with a remainder of 0.0.