We're dividing 973044 by 40 
Our goal is to divide 973044 by 40.

Going ahead to step 1:
9 divided by 40 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 40

Let's proceed to step 2:
97 divided by 40 is 2 with a remainder of 17.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 80 away from 97, we end up with 17.
Append the next digit (3) from the dividend to 17 and continue with: 173 / 40

Let's proceed to step 3:
40 goes into 173 4 times with a remainder of 13.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
Subtracting 160 from 173 leaves us with 13.
Include the next digit (0) from the dividend after 13, then repeat: 130 / 40

Let's proceed to step 4:
When dividing 130 by 40, we get 3 with a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 243.0
Subtract 120 from 130 to get 10.
Grab the next digit (4) from the dividend, add it to 10, then carry on: 104 / 40

Moving on to step 5:
When dividing 104 by 40, we get 2 with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 2432.0
The remainder is 24 after subtracting 80 from 104.
Take the next digit (4) from the dividend and append it to 24, then repeat: 244 / 40

Let's proceed to step 6:
244 divided by 40 is 6 with a remainder of 4.
The next digit of our result is 6. 
Result so far: 24326.0
If we take 240 away from 244, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 7:
The number 40 fits into 40 1 times, leaving a remainder of 0.
Use 1 as the next digit of our solution. 
Result so far: 24326.1
If we take 40 away from 40, 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.

Moving on to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24326.1
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 24326.1
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.

The quotient of the division is 24326.1, and the remainder is 0.0.