We're dividing 993201 by 40 
We want to figure out the number of times 993201 can be divided by 40.

Let's proceed to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 40

Moving 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
Subtract 80 from 99 to get 19.
Bring next digit (3) of the dividend behind the 19 and repeat the process: 193 / 40

Step 3:
The number 40 fits into 193 4 times, leaving a remainder of 33.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Deduct 160 from 193 and we're left with 33.
Take the next digit (2) from the dividend and append it to 33, then repeat: 332 / 40

Step 4:
40 can be fit into 332 8 times, resulting in a remainder of 12.
The next digit of our result is 8. 
Result so far: 248.0
Subtracting 320 from 332 leaves us with 12.
Fetch the next digit (0) from the dividend, attach it to 12 and continue: 120 / 40

Advancing to step 5:
40 goes into 120 3 times with a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 2483.0
If we subtract 120 from 120, we get 0.
Bring next digit (1) of the dividend behind the 0 and repeat the process: 1 / 40

Let's proceed to step 6:
40 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 24830.0
Subtracting 0 from 1 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 7:
10 divided by 40 is 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 24830.0
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
40 goes into 100 2 times with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 24830.02
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 24830.025
The remainder is 0 after subtracting 200 from 200.
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:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 24830.025
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.

Advancing 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: 24830.025
Deduct 0 from 0 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.

Our division results in 24830.025 with a remaining 0.0.