We're dividing 994794 by 40 
We're looking to find how many times 40 goes into 994794.

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
If we subtract 0 from 9, we get 9.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 40

Advancing to step 2:
If we divide 99 by 40, we get 2 and a remainder of 19.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 80 away from 99, we end up with 19.
Fetch the next digit (4) from the dividend, attach it to 19 and continue: 194 / 40

Let's proceed to step 3:
40 can be fit into 194 4 times, resulting in a remainder of 34.
Write down 4 as next digit of the result. 
Result so far: 24.0
Deduct 160 from 194 and we're left with 34.
Bring next digit (7) of the dividend behind the 34 and repeat the process: 347 / 40

Step 4:
When dividing 347 by 40, we get 8 with a remainder of 27.
Record the quotient 8 as the next digit in the result. 
Result so far: 248.0
Deduct 320 from 347 and we're left with 27.
Append the next digit (9) from the dividend to 27 and continue with: 279 / 40

On to step 5:
40 goes into 279 6 times with a remainder of 39.
Put 6 as the next digit of the answer. 
Result so far: 2486.0
If we subtract 240 from 279, we get 39.
Take the next digit (4) from the dividend and append it to 39, then repeat: 394 / 40

On to step 6:
40 can be fit into 394 9 times, resulting in a remainder of 34.
Record the quotient 9 as the next digit in the result. 
Result so far: 24869.0
If we subtract 360 from 394, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 7:
The number 40 fits into 340 8 times, leaving a remainder of 20.
Use 8 as the next digit of our solution. 
Result so far: 24869.8
Subtract 320 from 340 to 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.

Moving on to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 24869.85
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.

On to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24869.85
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.

Going ahead to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 24869.85
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.

Our division results in 24869.85 with a remaining 0.0.