We look at the division of 973698 by 40 
We want to figure out the number of times 973698 can be divided by 40.

On to 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.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 40

Step 2:
When dividing 97 by 40, we get 2 with a remainder of 17.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 17 after subtracting 80 from 97.
Include the next digit (3) from the dividend after 17, then repeat: 173 / 40

Step 3:
If we divide 173 by 40, we get 4 and a remainder of 13.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
The remainder is 13 after subtracting 160 from 173.
Append the next digit (6) from the dividend to 13 and continue with: 136 / 40

On to step 4:
40 goes into 136 3 times with a remainder of 16.
Put 3 as the next digit of the answer. 
Result so far: 243.0
Subtracting 120 from 136 leaves us with 16.
Append the next digit (9) from the dividend to 16 and continue with: 169 / 40

Moving on to step 5:
The number 40 fits into 169 4 times, leaving a remainder of 9.
Use 4 as the next digit of our solution. 
Result so far: 2434.0
The remainder is 9 after subtracting 160 from 169.
Take the next digit (8) from the dividend and append it to 9, then repeat: 98 / 40

Moving on to step 6:
40 goes into 98 2 times with a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 24342.0
If we subtract 80 from 98, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 7:
40 goes into 180 4 times with a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 24342.4
If we take 160 away from 180, we end up with 20.
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:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 24342.45
Deduct 200 from 200 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.

Advancing to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24342.45
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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24342.45
If we subtract 0 from 0, we 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.

Our division results in 24342.45 with a remaining 0.0.