We're dividing 990798 by 40 
We want to figure out the number of times 990798 can be divided by 40.

Moving on to step 1:
If we divide 9 by 40, we get 0 and 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.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 40

Advancing to step 2:
When dividing 99 by 40, we get 2 with a remainder of 19.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 80 from 99 to get 19.
Append the next digit (0) from the dividend to 19 and continue with: 190 / 40

Advancing to step 3:
If we divide 190 by 40, we get 4 and a remainder of 30.
Use 4 as the next digit of our solution. 
Result so far: 24.0
If we subtract 160 from 190, we get 30.
Bring next digit (7) of the dividend behind the 30 and repeat the process: 307 / 40

On to step 4:
The number 40 fits into 307 7 times, leaving a remainder of 27.
Use 7 as the next digit of our solution. 
Result so far: 247.0
If we take 280 away from 307, we end up with 27.
Bring next digit (9) of the dividend behind the 27 and repeat the process: 279 / 40

Let's proceed to step 5:
If we divide 279 by 40, we get 6 and a remainder of 39.
Write down 6 as next digit of the result. 
Result so far: 2476.0
Deduct 240 from 279 and we're left with 39.
Include the next digit (8) from the dividend after 39, then repeat: 398 / 40

Moving on to step 6:
The number 40 fits into 398 9 times, leaving a remainder of 38.
Use 9 as the next digit of our solution. 
Result so far: 24769.0
If we take 360 away from 398, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 7:
When dividing 380 by 40, we get 9 with a remainder of 20.
Write down 9 as next digit of the result. 
Result so far: 24769.9
The remainder is 20 after subtracting 360 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 24769.95
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.

Advancing to step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24769.95
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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24769.95
Subtract 0 from 0 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.

After the division, we end up with 24769.95 and a remainder of 0.0.