986695 ÷ 40 
Our goal is to divide 986695 by 40.

On to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Include the next digit (8) from the dividend after 9, then repeat: 98 / 40

Let's proceed to step 2:
98 divided by 40 is 2 with a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 80 from 98 to get 18.
Include the next digit (6) from the dividend after 18, then repeat: 186 / 40

Moving on to step 3:
When dividing 186 by 40, we get 4 with a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Subtract 160 from 186 to get 26.
Append the next digit (6) from the dividend to 26 and continue with: 266 / 40

On to step 4:
If we divide 266 by 40, we get 6 and a remainder of 26.
Use 6 as the next digit of our solution. 
Result so far: 246.0
Subtracting 240 from 266 leaves us with 26.
Include the next digit (9) from the dividend after 26, then repeat: 269 / 40

On to step 5:
40 goes into 269 6 times with a remainder of 29.
Use 6 as the next digit of our solution. 
Result so far: 2466.0
Subtract 240 from 269 to get 29.
Include the next digit (5) from the dividend after 29, then repeat: 295 / 40

Going ahead to step 6:
When dividing 295 by 40, we get 7 with a remainder of 15.
The next digit of our result is 7. 
Result so far: 24667.0
Subtract 280 from 295 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
150 divided by 40 is 3 with a remainder of 30.
Put 3 as the next digit of the answer. 
Result so far: 24667.3
Subtract 120 from 150 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
40 goes into 300 7 times with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 24667.37
The remainder is 20 after subtracting 280 from 300.
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 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 24667.375
Subtracting 200 from 200 leaves us 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:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 24667.375
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.

Advancing to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24667.375
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 24667.375 with a remaining 0.0.