We look at the division of 992283 by 40 
Let's see how many times 40 fits into 992283.

Going ahead to step 1:
9 divided by 40 is 0 with 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.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 40

On to step 2:
40 goes into 99 2 times with a remainder of 19.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 80 from 99 leaves us with 19.
Bring next digit (2) of the dividend behind the 19 and repeat the process: 192 / 40

On to step 3:
If we divide 192 by 40, we get 4 and a remainder of 32.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Subtract 160 from 192 to get 32.
Fetch the next digit (2) from the dividend, attach it to 32 and continue: 322 / 40

Advancing to step 4:
If we divide 322 by 40, we get 8 and a remainder of 2.
The number 8 becomes the next digit in our result. 
Result so far: 248.0
Deduct 320 from 322 and we're left with 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 40

Step 5:
If we divide 28 by 40, we get 0 and a remainder of 28.
The next digit of our result is 0. 
Result so far: 2480.0
Subtract 0 from 28 to get 28.
Fetch the next digit (3) from the dividend, attach it to 28 and continue: 283 / 40

Going ahead to step 6:
40 goes into 283 7 times with a remainder of 3.
Write down 7 as next digit of the result. 
Result so far: 24807.0
The remainder is 3 after subtracting 280 from 283.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 7:
The number 40 fits into 30 0 times, leaving a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 24807.0
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 24807.07
Subtracting 280 from 300 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.

Step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 24807.075
If we take 200 away from 200, 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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 24807.075
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.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24807.075
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.

Our division results in 24807.075 with a remaining 0.0.