Let's divide 996546 by 40
Let's see how many times 40 fits into 996546.

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
Subtract 0 from 9 to get 9.
Take the next digit (9) from the dividend and append it to 9, then repeat: 99 / 40

Let's proceed to step 2:
The number 40 fits into 99 2 times, leaving a remainder of 19.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 19 after subtracting 80 from 99.
Take the next digit (6) from the dividend and append it to 19, then repeat: 196 / 40

Moving on to step 3:
196 divided by 40 is 4 with a remainder of 36.
Use 4 as the next digit of our solution. 
Result so far: 24.0
The remainder is 36 after subtracting 160 from 196.
Grab the next digit (5) from the dividend, add it to 36, then carry on: 365 / 40

Advancing to step 4:
365 divided by 40 is 9 with a remainder of 5.
The next digit of our result is 9. 
Result so far: 249.0
Deduct 360 from 365 and we're left with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 40

Let's proceed to step 5:
40 can be fit into 54 1 times, resulting in a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 2491.0
If we take 40 away from 54, we end up with 14.
Fetch the next digit (6) from the dividend, attach it to 14 and continue: 146 / 40

Going ahead to step 6:
146 divided by 40 is 3 with a remainder of 26.
The number 3 becomes the next digit in our result. 
Result so far: 24913.0
The remainder is 26 after subtracting 120 from 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 7:
When dividing 260 by 40, we get 6 with a remainder of 20.
Record the quotient 6 as the next digit in the result. 
Result so far: 24913.6
If we subtract 240 from 260, 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.

Let's proceed to step 8:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 24913.65
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.

On to step 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24913.65
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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24913.65
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.

Our division results in 24913.65 with a remaining 0.0.