We're dividing 96261 by 40 
Our goal is to divide 96261 by 40.

Advancing to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Fetch the next digit (6) from the dividend, attach it to 9 and continue: 96 / 40

Moving on to 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
Subtract 80 from 96 to get 16.
Append the next digit (2) from the dividend to 16 and continue with: 162 / 40

On to step 3:
If we divide 162 by 40, we get 4 and a remainder of 2.
Write down 4 as next digit of the result. 
Result so far: 24.0
If we take 160 away from 162, we end up with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 40

Moving on to step 4:
40 goes into 26 0 times with a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 240.0
Subtract 0 from 26 to get 26.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 40

On to step 5:
When dividing 261 by 40, we get 6 with a remainder of 21.
Use 6 as the next digit of our solution. 
Result so far: 2406.0
The remainder is 21 after subtracting 240 from 261.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 6:
The number 40 fits into 210 5 times, leaving a remainder of 10.
The next digit of our result is 5. 
Result so far: 2406.5
Subtracting 200 from 210 leaves us 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.

Moving on to step 7:
40 goes into 100 2 times with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 2406.52
If we subtract 80 from 100, 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.

On to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 2406.525
Subtract 200 from 200 to 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.

Going ahead to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2406.525
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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2406.525
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.

In conclusion, the division gives 2406.525 with a balance of 0.0.