Let's divide 983651 by 40
We're looking to find how many times 40 goes into 983651.

On to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (8) from the dividend after 9, then repeat: 98 / 40

On to step 2:
If we divide 98 by 40, we get 2 and a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 80 from 98, we get 18.
Bring next digit (3) of the dividend behind the 18 and repeat the process: 183 / 40

On to step 3:
The number 40 fits into 183 4 times, leaving a remainder of 23.
Put 4 as the next digit of the answer. 
Result so far: 24.0
Deduct 160 from 183 and we're left with 23.
Include the next digit (6) from the dividend after 23, then repeat: 236 / 40

Moving on to step 4:
40 goes into 236 5 times with a remainder of 36.
Put 5 as the next digit of the answer. 
Result so far: 245.0
If we take 200 away from 236, we end up with 36.
Grab the next digit (5) from the dividend, add it to 36, then carry on: 365 / 40

Let's proceed to step 5:
If we divide 365 by 40, we get 9 and a remainder of 5.
Use 9 as the next digit of our solution. 
Result so far: 2459.0
If we subtract 360 from 365, we get 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 40

Let's proceed to step 6:
When dividing 51 by 40, we get 1 with a remainder of 11.
Record the quotient 1 as the next digit in the result. 
Result so far: 24591.0
Subtracting 40 from 51 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 7:
The number 40 fits into 110 2 times, leaving a remainder of 30.
Put 2 as the next digit of the answer. 
Result so far: 24591.2
Subtracting 80 from 110 leaves us 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:
If we divide 300 by 40, we get 7 and a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 24591.27
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.

Step 9:
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: 24591.275
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.

Let's proceed to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24591.275
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:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24591.275
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.

In conclusion, the division gives 24591.275 with a balance of 0.0.