We're dividing 897921 by 40 
We want to divide 897921 by 40.

Going ahead to step 1:
40 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (9) of the dividend behind the 8 and repeat the process: 89 / 40

On to step 2:
40 can be fit into 89 2 times, resulting in a remainder of 9.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 80 from 89, we get 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 40

Moving on to step 3:
The number 40 fits into 97 2 times, leaving a remainder of 17.
Use 2 as the next digit of our solution. 
Result so far: 22.0
If we take 80 away from 97, we end up with 17.
Append the next digit (9) from the dividend to 17 and continue with: 179 / 40

Moving on to step 4:
40 can be fit into 179 4 times, resulting in a remainder of 19.
Use 4 as the next digit of our solution. 
Result so far: 224.0
Deduct 160 from 179 and we're left with 19.
Bring next digit (2) of the dividend behind the 19 and repeat the process: 192 / 40

Going ahead to step 5:
40 can be fit into 192 4 times, resulting in a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 2244.0
Subtracting 160 from 192 leaves us with 32.
Take the next digit (1) from the dividend and append it to 32, then repeat: 321 / 40

Step 6:
When dividing 321 by 40, we get 8 with a remainder of 1.
The next digit of our result is 8. 
Result so far: 22448.0
Subtracting 320 from 321 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 7:
40 goes into 10 0 times with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 22448.0
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 22448.02
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 22448.025
Subtracting 200 from 200 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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 22448.025
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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 22448.025
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 outcome is 22448.025, with a leftover of 0.0.