We're dividing 978770 by 40 
We're looking to find how many times 40 goes into 978770.

Advancing to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 40

Moving on to step 2:
97 divided by 40 is 2 with a remainder of 17.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 80 away from 97, we end up with 17.
Bring next digit (8) of the dividend behind the 17 and repeat the process: 178 / 40

On to step 3:
If we divide 178 by 40, we get 4 and a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Subtract 160 from 178 to get 18.
Grab the next digit (7) from the dividend, add it to 18, then carry on: 187 / 40

Moving on to step 4:
40 can be fit into 187 4 times, resulting in a remainder of 27.
Put 4 as the next digit of the answer. 
Result so far: 244.0
Deduct 160 from 187 and we're left with 27.
Bring next digit (7) of the dividend behind the 27 and repeat the process: 277 / 40

On to step 5:
40 goes into 277 6 times with a remainder of 37.
The next digit of our result is 6. 
Result so far: 2446.0
If we subtract 240 from 277, we get 37.
Take the next digit (0) from the dividend and append it to 37, then repeat: 370 / 40

Step 6:
370 divided by 40 is 9 with a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 24469.0
If we take 360 away from 370, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 24469.2
Subtracting 80 from 100 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.

Step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 24469.25
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 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: 24469.25
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.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24469.25
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.

The final outcome is 24469.25, with a leftover of 0.0.