858665 divided by 40 
Our goal is to divide 858665 by 40.

Going ahead to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 40

On to step 2:
When dividing 85 by 40, we get 2 with a remainder of 5.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 80 from 85, we get 5.
Take the next digit (8) from the dividend and append it to 5, then repeat: 58 / 40

Step 3:
When dividing 58 by 40, we get 1 with a remainder of 18.
Write down 1 as next digit of the result. 
Result so far: 21.0
If we subtract 40 from 58, we get 18.
Append the next digit (6) from the dividend to 18 and continue with: 186 / 40

Advancing to step 4:
186 divided by 40 is 4 with a remainder of 26.
The next digit of our result is 4. 
Result so far: 214.0
Deduct 160 from 186 and we're left with 26.
Fetch the next digit (6) from the dividend, attach it to 26 and continue: 266 / 40

Moving on to step 5:
40 can be fit into 266 6 times, resulting in a remainder of 26.
Write down 6 as next digit of the result. 
Result so far: 2146.0
If we subtract 240 from 266, we get 26.
Include the next digit (5) from the dividend after 26, then repeat: 265 / 40

Going ahead to step 6:
265 divided by 40 is 6 with a remainder of 25.
The number 6 becomes the next digit in our result. 
Result so far: 21466.0
If we subtract 240 from 265, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 7:
The number 40 fits into 250 6 times, leaving a remainder of 10.
Put 6 as the next digit of the answer. 
Result so far: 21466.6
The remainder is 10 after subtracting 240 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 21466.62
If we take 80 away from 100, we end up 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.

Advancing to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21466.625
If we subtract 200 from 200, 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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21466.625
If we subtract 0 from 0, 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.

Advancing to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21466.625
If we subtract 0 from 0, 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.

The final result is 21466.625 with a remainder of 0.0.