We look at the division of 974759 by 40 
We want to figure out the number of times 974759 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 next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 40

Moving on to step 2:
97 divided by 40 is 2 with a remainder of 17.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 80 from 97 leaves us with 17.
Append the next digit (4) from the dividend to 17 and continue with: 174 / 40

Going ahead to step 3:
40 can be fit into 174 4 times, resulting in a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
The remainder is 14 after subtracting 160 from 174.
Include the next digit (7) from the dividend after 14, then repeat: 147 / 40

Step 4:
The number 40 fits into 147 3 times, leaving a remainder of 27.
Use 3 as the next digit of our solution. 
Result so far: 243.0
Subtracting 120 from 147 leaves us with 27.
Bring next digit (5) of the dividend behind the 27 and repeat the process: 275 / 40

Going ahead to step 5:
When dividing 275 by 40, we get 6 with a remainder of 35.
Put 6 as the next digit of the answer. 
Result so far: 2436.0
The remainder is 35 after subtracting 240 from 275.
Fetch the next digit (9) from the dividend, attach it to 35 and continue: 359 / 40

Let's proceed to step 6:
40 can be fit into 359 8 times, resulting in a remainder of 39.
Write down 8 as next digit of the result. 
Result so far: 24368.0
Deduct 320 from 359 and we're left with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 7:
If we divide 390 by 40, we get 9 and a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 24368.9
Subtract 360 from 390 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.

Moving on to step 8:
40 goes into 300 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 24368.97
Subtracting 280 from 300 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.

Let's proceed to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 24368.975
The remainder is 0 after subtracting 200 from 200.
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 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: 24368.975
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.

Let's proceed to step 11:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24368.975
Subtracting 0 from 0 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.

After the division, we end up with 24368.975 and a remainder of 0.0.