Let's divide 968189 by 40
Let's see how many times 40 fits into 968189.

Advancing 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
If we take 0 away from 9, we end up with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 40

Advancing to step 2:
If we divide 96 by 40, we get 2 and a remainder of 16.
The next digit of our result is 2. 
Result so far: 2.0
If we take 80 away from 96, we end up with 16.
Include the next digit (8) from the dividend after 16, then repeat: 168 / 40

Going ahead to step 3:
40 can be fit into 168 4 times, resulting in a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 24.0
Subtracting 160 from 168 leaves us with 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 40

Moving on to step 4:
If we divide 81 by 40, we get 2 and a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 242.0
Subtract 80 from 81 to get 1.
Append the next digit (8) from the dividend to 1 and continue with: 18 / 40

Step 5:
If we divide 18 by 40, we get 0 and a remainder of 18.
Write down 0 as next digit of the result. 
Result so far: 2420.0
Subtract 0 from 18 to get 18.
Include the next digit (9) from the dividend after 18, then repeat: 189 / 40

Going ahead to step 6:
40 goes into 189 4 times with a remainder of 29.
The number 4 becomes the next digit in our result. 
Result so far: 24204.0
Deduct 160 from 189 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Moving on to step 7:
If we divide 290 by 40, we get 7 and a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 24204.7
If we subtract 280 from 290, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
40 goes into 100 2 times with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 24204.72
Subtracting 80 from 100 leaves us 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.

Advancing 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: 24204.725
If we subtract 200 from 200, 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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24204.725
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.

On to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24204.725
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.

In conclusion, the division gives 24204.725 with a balance of 0.0.