We look at the division of 979544 by 40 
We want to divide 979544 by 40.

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
If we take 0 away from 9, we end up with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 40

Let's proceed to step 2:
If we divide 97 by 40, we get 2 and a remainder of 17.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 80 from 97 leaves us with 17.
Append the next digit (9) from the dividend to 17 and continue with: 179 / 40

Advancing to step 3:
179 divided by 40 is 4 with a remainder of 19.
Put 4 as the next digit of the answer. 
Result so far: 24.0
Subtracting 160 from 179 leaves us with 19.
Take the next digit (5) from the dividend and append it to 19, then repeat: 195 / 40

Step 4:
40 goes into 195 4 times with a remainder of 35.
Write down 4 as next digit of the result. 
Result so far: 244.0
Deduct 160 from 195 and we're left with 35.
Append the next digit (4) from the dividend to 35 and continue with: 354 / 40

Moving on to step 5:
The number 40 fits into 354 8 times, leaving a remainder of 34.
Write down 8 as next digit of the result. 
Result so far: 2448.0
Deduct 320 from 354 and we're left with 34.
Append the next digit (4) from the dividend to 34 and continue with: 344 / 40

On to step 6:
The number 40 fits into 344 8 times, leaving a remainder of 24.
Use 8 as the next digit of our solution. 
Result so far: 24488.0
Subtracting 320 from 344 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 7:
When dividing 240 by 40, we get 6 with a remainder of 0.
The next digit of our result is 6. 
Result so far: 24488.6
Subtract 240 from 240 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 8:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24488.6
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.

Step 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 24488.6
Subtracting 0 from 0 leaves us 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.

Our division results in 24488.6 with a remaining 0.0.