979387 ÷ 40 
Our goal is to divide 979387 by 40.

Going ahead to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 40

Step 2:
40 goes into 97 2 times with a remainder of 17.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 17 after subtracting 80 from 97.
Include the next digit (9) from the dividend after 17, then repeat: 179 / 40

Going ahead to step 3:
When dividing 179 by 40, we get 4 with a remainder of 19.
Put 4 as the next digit of the answer. 
Result so far: 24.0
If we subtract 160 from 179, we get 19.
Append the next digit (3) from the dividend to 19 and continue with: 193 / 40

Going ahead to step 4:
If we divide 193 by 40, we get 4 and a remainder of 33.
Put 4 as the next digit of the answer. 
Result so far: 244.0
Subtracting 160 from 193 leaves us with 33.
Take the next digit (8) from the dividend and append it to 33, then repeat: 338 / 40

Step 5:
338 divided by 40 is 8 with a remainder of 18.
Use 8 as the next digit of our solution. 
Result so far: 2448.0
Subtracting 320 from 338 leaves us with 18.
Append the next digit (7) from the dividend to 18 and continue with: 187 / 40

Let's proceed to step 6:
If we divide 187 by 40, we get 4 and a remainder of 27.
Use 4 as the next digit of our solution. 
Result so far: 24484.0
The remainder is 27 after subtracting 160 from 187.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 7:
When dividing 270 by 40, we get 6 with a remainder of 30.
Put 6 as the next digit of the answer. 
Result so far: 24484.6
If we take 240 away from 270, we end up 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.

Step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 24484.67
If we take 280 away from 300, we end up 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.

Moving on to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 24484.675
Subtract 200 from 200 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 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: 24484.675
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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 24484.675
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.

The final result is 24484.675 with a remainder of 0.0.