854000 ÷ 40 
We're looking to find how many times 40 goes into 854000.

On to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 40

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
Subtracting 80 from 85 leaves us with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 40

Let's proceed to step 3:
40 goes into 54 1 times with a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
Deduct 40 from 54 and we're left with 14.
Take the next digit (0) from the dividend and append it to 14, then repeat: 140 / 40

Moving on to step 4:
140 divided by 40 is 3 with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 213.0
Deduct 120 from 140 and we're left with 20.
Fetch the next digit (0) from the dividend, attach it to 20 and continue: 200 / 40

On to step 5:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 2135.0
The remainder is 0 after subtracting 200 from 200.
Grab the next digit (0) from the dividend, add it to 0, then carry on: 0 / 40

On to step 6:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21350.0
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.

Moving on to step 7:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21350.0
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.

Step 8:
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: 21350.0
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.

Our division results in 21350.0 with a remaining 0.0.