We divide 990524 by 40
Our goal is to divide 990524 by 40.

Step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Grab the next digit (9) from the dividend, add it to 9, then carry on: 99 / 40

On to step 2:
40 can be fit into 99 2 times, resulting in a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 80 from 99 leaves us with 19.
Bring next digit (0) of the dividend behind the 19 and repeat the process: 190 / 40

Let's proceed to step 3:
If we divide 190 by 40, we get 4 and a remainder of 30.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
If we subtract 160 from 190, we get 30.
Fetch the next digit (5) from the dividend, attach it to 30 and continue: 305 / 40

Step 4:
The number 40 fits into 305 7 times, leaving a remainder of 25.
Record the quotient 7 as the next digit in the result. 
Result so far: 247.0
Subtract 280 from 305 to get 25.
Include the next digit (2) from the dividend after 25, then repeat: 252 / 40

Step 5:
40 can be fit into 252 6 times, resulting in a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 2476.0
Deduct 240 from 252 and we're left with 12.
Bring next digit (4) of the dividend behind the 12 and repeat the process: 124 / 40

Going ahead to step 6:
124 divided by 40 is 3 with a remainder of 4.
Write down 3 as next digit of the result. 
Result so far: 24763.0
If we subtract 120 from 124, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 7:
40 goes into 40 1 times with a remainder of 0.
The next digit of our result is 1. 
Result so far: 24763.1
Deduct 40 from 40 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.

On to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24763.1
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.

Step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 24763.1
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.

The final result is 24763.1 with a remainder of 0.0.