We divide 9988276 by 40
Our goal is to divide 9988276 by 40.

On to step 1:
40 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Take the next digit (9) from the dividend and append it to 9, then repeat: 99 / 40

Let's proceed to step 2:
The number 40 fits into 99 2 times, leaving a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 99 to get 19.
Take the next digit (8) from the dividend and append it to 19, then repeat: 198 / 40

Moving on to step 3:
198 divided by 40 is 4 with a remainder of 38.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Subtract 160 from 198 to get 38.
Bring next digit (8) of the dividend behind the 38 and repeat the process: 388 / 40

On to step 4:
388 divided by 40 is 9 with a remainder of 28.
Write down 9 as next digit of the result. 
Result so far: 249.0
Subtracting 360 from 388 leaves us with 28.
Include the next digit (2) from the dividend after 28, then repeat: 282 / 40

Going ahead to step 5:
40 goes into 282 7 times with a remainder of 2.
The number 7 becomes the next digit in our result. 
Result so far: 2497.0
Subtracting 280 from 282 leaves us with 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 40

Advancing to step 6:
When dividing 27 by 40, we get 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 24970.0
Deduct 0 from 27 and we're left with 27.
Bring next digit (6) of the dividend behind the 27 and repeat the process: 276 / 40

Advancing to step 7:
276 divided by 40 is 6 with a remainder of 36.
The next digit of our result is 6. 
Result so far: 249706.0
Subtracting 240 from 276 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 8:
If we divide 360 by 40, we get 9 and a remainder of 0.
Record the quotient 9 as the next digit in the result. 
Result so far: 249706.9
The remainder is 0 after subtracting 360 from 360.
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:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 249706.9
If we subtract 0 from 0, 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.

Step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 249706.9
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.

Our division results in 249706.9 with a remaining 0.0.