We look at the division of 997752 by 40 
We want to figure out the number of times 997752 can be divided by 40.

Let's proceed 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
Deduct 0 from 9 and we're left with 9.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 40

Going ahead to step 2:
If we divide 99 by 40, we get 2 and a remainder of 19.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 80 away from 99, we end up with 19.
Grab the next digit (7) from the dividend, add it to 19, then carry on: 197 / 40

Step 3:
40 goes into 197 4 times with a remainder of 37.
Write down 4 as next digit of the result. 
Result so far: 24.0
Deduct 160 from 197 and we're left with 37.
Append the next digit (7) from the dividend to 37 and continue with: 377 / 40

Moving on to step 4:
The number 40 fits into 377 9 times, leaving a remainder of 17.
Put 9 as the next digit of the answer. 
Result so far: 249.0
If we take 360 away from 377, we end up with 17.
Take the next digit (5) from the dividend and append it to 17, then repeat: 175 / 40

Going ahead to step 5:
If we divide 175 by 40, we get 4 and a remainder of 15.
Record the quotient 4 as the next digit in the result. 
Result so far: 2494.0
Deduct 160 from 175 and we're left with 15.
Include the next digit (2) from the dividend after 15, then repeat: 152 / 40

Advancing to step 6:
The number 40 fits into 152 3 times, leaving a remainder of 32.
The number 3 becomes the next digit in our result. 
Result so far: 24943.0
If we take 120 away from 152, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 7:
320 divided by 40 is 8 with a remainder of 0.
The next digit of our result is 8. 
Result so far: 24943.8
Deduct 320 from 320 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 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 24943.8
The remainder is 0 after subtracting 0 from 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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 24943.8
The remainder is 0 after subtracting 0 from 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 24943.8 with a remaining 0.0.