We're dividing 968551 by 40 
We want to figure out the number of times 968551 can be divided by 40.

Let's proceed to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Grab the next digit (6) from the dividend, add it to 9, then carry on: 96 / 40

Step 2:
40 goes into 96 2 times with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 96 leaves us with 16.
Bring next digit (8) of the dividend behind the 16 and repeat the process: 168 / 40

Let's proceed to step 3:
If we divide 168 by 40, we get 4 and a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Subtract 160 from 168 to get 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 40

Moving on to step 4:
When dividing 85 by 40, we get 2 with a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 242.0
If we subtract 80 from 85, we get 5.
Grab the next digit (5) from the dividend, add it to 5, then carry on: 55 / 40

Let's proceed to step 5:
The number 40 fits into 55 1 times, leaving a remainder of 15.
The number 1 becomes the next digit in our result. 
Result so far: 2421.0
If we take 40 away from 55, we end up with 15.
Include the next digit (1) from the dividend after 15, then repeat: 151 / 40

Moving on to step 6:
151 divided by 40 is 3 with a remainder of 31.
Put 3 as the next digit of the answer. 
Result so far: 24213.0
If we take 120 away from 151, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 7:
40 can be fit into 310 7 times, resulting in a remainder of 30.
The next digit of our result is 7. 
Result so far: 24213.7
Deduct 280 from 310 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
300 divided by 40 is 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 24213.77
If we subtract 280 from 300, 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.

The final outcome is 24213.77, with a leftover of 0.02.