We look at the division of 971075 by 40 
We want to figure out the number of times 971075 can be divided by 40.

Step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 40

Let's proceed to step 2:
When dividing 97 by 40, we get 2 with a remainder of 17.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 80 from 97 leaves us with 17.
Grab the next digit (1) from the dividend, add it to 17, then carry on: 171 / 40

On to step 3:
40 can be fit into 171 4 times, resulting in a remainder of 11.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Deduct 160 from 171 and we're left with 11.
Include the next digit (0) from the dividend after 11, then repeat: 110 / 40

Going ahead to step 4:
40 goes into 110 2 times with a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 242.0
If we take 80 away from 110, we end up with 30.
Bring next digit (7) of the dividend behind the 30 and repeat the process: 307 / 40

Let's proceed to step 5:
40 can be fit into 307 7 times, resulting in a remainder of 27.
The number 7 becomes the next digit in our result. 
Result so far: 2427.0
Subtracting 280 from 307 leaves us with 27.
Bring next digit (5) of the dividend behind the 27 and repeat the process: 275 / 40

On to step 6:
The number 40 fits into 275 6 times, leaving a remainder of 35.
Record the quotient 6 as the next digit in the result. 
Result so far: 24276.0
Subtract 240 from 275 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 7:
The number 40 fits into 350 8 times, leaving a remainder of 30.
Put 8 as the next digit of the answer. 
Result so far: 24276.8
The remainder is 30 after subtracting 320 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
40 goes into 300 7 times with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 24276.87
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.

Advancing to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 24276.875
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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 24276.875
Subtract 0 from 0 to 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.

Going ahead to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 24276.875
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.

The final outcome is 24276.875, with a leftover of 0.0.