We divide 982131 by 40
Our goal is to divide 982131 by 40.

Advancing to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Take the next digit (8) from the dividend and append it to 9, then repeat: 98 / 40

Moving on to step 2:
The number 40 fits into 98 2 times, leaving a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 80 away from 98, we end up with 18.
Include the next digit (2) from the dividend after 18, then repeat: 182 / 40

Going ahead to step 3:
The number 40 fits into 182 4 times, leaving a remainder of 22.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
If we subtract 160 from 182, we get 22.
Grab the next digit (1) from the dividend, add it to 22, then carry on: 221 / 40

Moving on to step 4:
If we divide 221 by 40, we get 5 and a remainder of 21.
Record the quotient 5 as the next digit in the result. 
Result so far: 245.0
If we take 200 away from 221, we end up with 21.
Include the next digit (3) from the dividend after 21, then repeat: 213 / 40

Let's proceed to step 5:
213 divided by 40 is 5 with a remainder of 13.
Put 5 as the next digit of the answer. 
Result so far: 2455.0
If we take 200 away from 213, we end up with 13.
Grab the next digit (1) from the dividend, add it to 13, then carry on: 131 / 40

On to step 6:
40 goes into 131 3 times with a remainder of 11.
Write down 3 as next digit of the result. 
Result so far: 24553.0
Subtract 120 from 131 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 7:
If we divide 110 by 40, we get 2 and a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 24553.2
Subtract 80 from 110 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:
40 goes into 300 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 24553.27
Deduct 280 from 300 and we're left 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 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 24553.275
Deduct 200 from 200 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.
Write down 0 as next digit of the result. 
Result so far: 24553.275
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 11:
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: 24553.275
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.

The quotient of the division is 24553.275, and the remainder is 0.0.