967462 divided by 40 
We want to divide 967462 by 40.

Step 1:
9 divided by 40 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Append the next digit (6) from the dividend to 9 and continue with: 96 / 40

Step 2:
96 divided by 40 is 2 with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 96 leaves us with 16.
Grab the next digit (7) from the dividend, add it to 16, then carry on: 167 / 40

Let's proceed to step 3:
40 can be fit into 167 4 times, resulting in a remainder of 7.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Subtract 160 from 167 to get 7.
Fetch the next digit (4) from the dividend, attach it to 7 and continue: 74 / 40

Advancing to step 4:
74 divided by 40 is 1 with a remainder of 34.
Record the quotient 1 as the next digit in the result. 
Result so far: 241.0
The remainder is 34 after subtracting 40 from 74.
Append the next digit (6) from the dividend to 34 and continue with: 346 / 40

On to step 5:
40 can be fit into 346 8 times, resulting in a remainder of 26.
Use 8 as the next digit of our solution. 
Result so far: 2418.0
Deduct 320 from 346 and we're left with 26.
Grab the next digit (2) from the dividend, add it to 26, then carry on: 262 / 40

Step 6:
If we divide 262 by 40, we get 6 and a remainder of 22.
Put 6 as the next digit of the answer. 
Result so far: 24186.0
If we subtract 240 from 262, we get 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:
40 can be fit into 220 5 times, resulting in a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 24186.5
If we subtract 200 from 220, we get 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: 24186.55
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.

Our division results in 24186.55 with a remaining 0.0.