We divide 961583 by 40
We want to divide 961583 by 40.

Let's proceed to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 40

On to step 2:
96 divided by 40 is 2 with a remainder of 16.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 80 from 96 leaves us with 16.
Take the next digit (1) from the dividend and append it to 16, then repeat: 161 / 40

Advancing to step 3:
The number 40 fits into 161 4 times, leaving a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 24.0
If we subtract 160 from 161, we get 1.
Grab the next digit (5) from the dividend, add it to 1, then carry on: 15 / 40

On to step 4:
The number 40 fits into 15 0 times, leaving a remainder of 15.
Put 0 as the next digit of the answer. 
Result so far: 240.0
Subtracting 0 from 15 leaves us with 15.
Append the next digit (8) from the dividend to 15 and continue with: 158 / 40

Step 5:
158 divided by 40 is 3 with a remainder of 38.
The next digit of our result is 3. 
Result so far: 2403.0
If we take 120 away from 158, we end up with 38.
Grab the next digit (3) from the dividend, add it to 38, then carry on: 383 / 40

Advancing to step 6:
40 goes into 383 9 times with a remainder of 23.
Put 9 as the next digit of the answer. 
Result so far: 24039.0
If we subtract 360 from 383, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 7:
230 divided by 40 is 5 with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 24039.5
The remainder is 30 after subtracting 200 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
300 divided by 40 is 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 24039.57
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.

Moving on to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 24039.575
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.

On to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24039.575
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.

Advancing to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24039.575
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.

The final result is 24039.575 with a remainder of 0.0.