85672 divided by 40 
Let's see how many times 40 fits into 85672.

Advancing to step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 40

Let's proceed to step 2:
40 goes into 85 2 times with a remainder of 5.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 80 from 85 to get 5.
Grab the next digit (6) from the dividend, add it to 5, then carry on: 56 / 40

Going ahead to step 3:
56 divided by 40 is 1 with a remainder of 16.
Put 1 as the next digit of the answer. 
Result so far: 21.0
Subtracting 40 from 56 leaves us with 16.
Fetch the next digit (7) from the dividend, attach it to 16 and continue: 167 / 40

Step 4:
The number 40 fits into 167 4 times, leaving a remainder of 7.
Use 4 as the next digit of our solution. 
Result so far: 214.0
If we subtract 160 from 167, we get 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 40

On to step 5:
The number 40 fits into 72 1 times, leaving a remainder of 32.
Use 1 as the next digit of our solution. 
Result so far: 2141.0
The remainder is 32 after subtracting 40 from 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 6:
320 divided by 40 is 8 with a remainder of 0.
The next digit of our result is 8. 
Result so far: 2141.8
If we subtract 320 from 320, we 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 7:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2141.8
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 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2141.8
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.

Our division results in 2141.8 with a remaining 0.0.