We're dividing 967542 by 40 
We're looking to find how many times 40 goes into 967542.

On to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Fetch the next digit (6) from the dividend, attach it to 9 and continue: 96 / 40

Moving on to step 2:
40 goes into 96 2 times with a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 80 from 96 to get 16.
Bring next digit (7) of the dividend behind the 16 and repeat the process: 167 / 40

On to step 3:
If we divide 167 by 40, we get 4 and a remainder of 7.
The next digit of our result is 4. 
Result so far: 24.0
The remainder is 7 after subtracting 160 from 167.
Append the next digit (5) from the dividend to 7 and continue with: 75 / 40

Let's proceed to step 4:
40 can be fit into 75 1 times, resulting in a remainder of 35.
The next digit of our result is 1. 
Result so far: 241.0
Deduct 40 from 75 and we're left with 35.
Append the next digit (4) from the dividend to 35 and continue with: 354 / 40

Let's proceed to step 5:
354 divided by 40 is 8 with a remainder of 34.
Use 8 as the next digit of our solution. 
Result so far: 2418.0
Subtracting 320 from 354 leaves us with 34.
Bring next digit (2) of the dividend behind the 34 and repeat the process: 342 / 40

Going ahead to step 6:
40 can be fit into 342 8 times, resulting in a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 24188.0
If we subtract 320 from 342, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 7:
40 goes into 220 5 times with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 24188.5
The remainder is 20 after subtracting 200 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 24188.55
If we take 200 away from 200, 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.

After the division, we end up with 24188.55 and a remainder of 0.0.