We're dividing 962315 by 40 
We're looking to find how many times 40 goes into 962315.

Moving on 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 (6) from the dividend and append it to 9, then repeat: 96 / 40

Advancing to step 2:
When dividing 96 by 40, we get 2 with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 16 after subtracting 80 from 96.
Grab the next digit (2) from the dividend, add it to 16, then carry on: 162 / 40

Advancing to step 3:
40 goes into 162 4 times with a remainder of 2.
Put 4 as the next digit of the answer. 
Result so far: 24.0
Subtracting 160 from 162 leaves us with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 40

Step 4:
40 can be fit into 23 0 times, resulting in a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 240.0
If we subtract 0 from 23, we get 23.
Append the next digit (1) from the dividend to 23 and continue with: 231 / 40

Advancing to step 5:
231 divided by 40 is 5 with a remainder of 31.
Use 5 as the next digit of our solution. 
Result so far: 2405.0
If we take 200 away from 231, we end up with 31.
Include the next digit (5) from the dividend after 31, then repeat: 315 / 40

Step 6:
When dividing 315 by 40, we get 7 with a remainder of 35.
Write down 7 as next digit of the result. 
Result so far: 24057.0
If we subtract 280 from 315, we 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.

Going ahead to step 7:
350 divided by 40 is 8 with a remainder of 30.
The next digit of our result is 8. 
Result so far: 24057.8
Subtract 320 from 350 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.

Advancing to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 24057.87
Subtract 280 from 300 to 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.

Moving on to step 9:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 24057.875
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.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24057.875
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.

Step 11:
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: 24057.875
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 24057.875 with a remainder of 0.0.