Let's divide 8498966 by 40
We're looking to find how many times 40 goes into 8498966.

On to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (4) of the dividend behind the 8 and repeat the process: 84 / 40

Let's proceed to step 2:
The number 40 fits into 84 2 times, leaving a remainder of 4.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 80 from 84 and we're left with 4.
Include the next digit (9) from the dividend after 4, then repeat: 49 / 40

Advancing to step 3:
40 can be fit into 49 1 times, resulting in a remainder of 9.
The next digit of our result is 1. 
Result so far: 21.0
The remainder is 9 after subtracting 40 from 49.
Append the next digit (8) from the dividend to 9 and continue with: 98 / 40

On to step 4:
40 can be fit into 98 2 times, resulting in a remainder of 18.
Write down 2 as next digit of the result. 
Result so far: 212.0
The remainder is 18 after subtracting 80 from 98.
Fetch the next digit (9) from the dividend, attach it to 18 and continue: 189 / 40

Let's proceed to step 5:
If we divide 189 by 40, we get 4 and a remainder of 29.
The next digit of our result is 4. 
Result so far: 2124.0
Deduct 160 from 189 and we're left with 29.
Fetch the next digit (6) from the dividend, attach it to 29 and continue: 296 / 40

Advancing to step 6:
If we divide 296 by 40, we get 7 and a remainder of 16.
The number 7 becomes the next digit in our result. 
Result so far: 21247.0
Subtracting 280 from 296 leaves us with 16.
Grab the next digit (6) from the dividend, add it to 16, then carry on: 166 / 40

Going ahead to step 7:
40 goes into 166 4 times with a remainder of 6.
Use 4 as the next digit of our solution. 
Result so far: 212474.0
If we take 160 away from 166, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 8:
If we divide 60 by 40, we get 1 and a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 212474.1
The remainder is 20 after subtracting 40 from 60.
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 9:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 212474.15
If we subtract 200 from 200, we 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.

Advancing to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 212474.15
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.

Moving on to step 11:
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: 212474.15
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.

The quotient of the division is 212474.15, and the remainder is 0.0.