We look at the division of 995963 by 40 
Our goal is to divide 995963 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
Subtract 0 from 9 to get 9.
Take the next digit (9) from the dividend and append it to 9, then repeat: 99 / 40

Step 2:
The number 40 fits into 99 2 times, leaving a remainder of 19.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 80 from 99 to get 19.
Take the next digit (5) from the dividend and append it to 19, then repeat: 195 / 40

Going ahead to step 3:
The number 40 fits into 195 4 times, leaving a remainder of 35.
Put 4 as the next digit of the answer. 
Result so far: 24.0
If we take 160 away from 195, we end up with 35.
Fetch the next digit (9) from the dividend, attach it to 35 and continue: 359 / 40

Advancing to step 4:
The number 40 fits into 359 8 times, leaving a remainder of 39.
Record the quotient 8 as the next digit in the result. 
Result so far: 248.0
If we subtract 320 from 359, we get 39.
Bring next digit (6) of the dividend behind the 39 and repeat the process: 396 / 40

Advancing to step 5:
40 can be fit into 396 9 times, resulting in a remainder of 36.
The next digit of our result is 9. 
Result so far: 2489.0
Deduct 360 from 396 and we're left with 36.
Bring next digit (3) of the dividend behind the 36 and repeat the process: 363 / 40

Let's proceed to step 6:
If we divide 363 by 40, we get 9 and a remainder of 3.
Write down 9 as next digit of the result. 
Result so far: 24899.0
Deduct 360 from 363 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
40 goes into 30 0 times with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 24899.0
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 24899.07
Subtracting 280 from 300 leaves us 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.

Let's proceed to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 24899.075
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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24899.075
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.

Advancing to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 24899.075
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 final result is 24899.075 with a remainder of 0.0.