We look at the division of 973310 by 40 
We're looking to find how many times 40 goes into 973310.

Moving on to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 40

On to step 2:
97 divided by 40 is 2 with a remainder of 17.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 80 from 97 and we're left with 17.
Include the next digit (3) from the dividend after 17, then repeat: 173 / 40

Going ahead to step 3:
The number 40 fits into 173 4 times, leaving a remainder of 13.
Use 4 as the next digit of our solution. 
Result so far: 24.0
If we subtract 160 from 173, we get 13.
Grab the next digit (3) from the dividend, add it to 13, then carry on: 133 / 40

Let's proceed to step 4:
40 goes into 133 3 times with a remainder of 13.
The number 3 becomes the next digit in our result. 
Result so far: 243.0
Deduct 120 from 133 and we're left with 13.
Append the next digit (1) from the dividend to 13 and continue with: 131 / 40

Let's proceed to step 5:
The number 40 fits into 131 3 times, leaving a remainder of 11.
Put 3 as the next digit of the answer. 
Result so far: 2433.0
If we take 120 away from 131, we end up with 11.
Include the next digit (0) from the dividend after 11, then repeat: 110 / 40

Advancing to step 6:
40 goes into 110 2 times with a remainder of 30.
Write down 2 as next digit of the result. 
Result so far: 24332.0
Deduct 80 from 110 and we're left 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.

Advancing to step 7:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 24332.7
The remainder is 20 after subtracting 280 from 300.
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 8:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 24332.75
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.

Let's proceed to step 9:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24332.75
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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24332.75
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.

After the division, we end up with 24332.75 and a remainder of 0.0.