86059 ÷ 40 
We're looking to find how many times 40 goes into 86059.

Step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 40

On to step 2:
40 goes into 86 2 times with a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 80 from 86 leaves us with 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 40

On to step 3:
40 goes into 60 1 times with a remainder of 20.
The next digit of our result is 1. 
Result so far: 21.0
Deduct 40 from 60 and we're left with 20.
Fetch the next digit (5) from the dividend, attach it to 20 and continue: 205 / 40

Advancing to step 4:
When dividing 205 by 40, we get 5 with a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 215.0
Subtract 200 from 205 to get 5.
Take the next digit (9) from the dividend and append it to 5, then repeat: 59 / 40

Advancing to step 5:
59 divided by 40 is 1 with a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 2151.0
Subtract 40 from 59 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 6:
40 can be fit into 190 4 times, resulting in a remainder of 30.
Use 4 as the next digit of our solution. 
Result so far: 2151.4
Subtracting 160 from 190 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 7:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 2151.47
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.

Step 8:
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: 2151.475
If we take 200 away from 200, we end up 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.

Moving on to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2151.475
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.

Let's proceed 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: 2151.475
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.

Our division results in 2151.475 with a remaining 0.0.