We're dividing 854932 by 40 
We want to divide 854932 by 40.

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
If we subtract 0 from 8, we get 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 40

Step 2:
The number 40 fits into 85 2 times, leaving a remainder of 5.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 80 from 85, we get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 40

On to step 3:
40 goes into 54 1 times with a remainder of 14.
The next digit of our result is 1. 
Result so far: 21.0
If we subtract 40 from 54, we get 14.
Bring next digit (9) of the dividend behind the 14 and repeat the process: 149 / 40

Step 4:
149 divided by 40 is 3 with a remainder of 29.
Record the quotient 3 as the next digit in the result. 
Result so far: 213.0
If we subtract 120 from 149, we get 29.
Fetch the next digit (3) from the dividend, attach it to 29 and continue: 293 / 40

Advancing to step 5:
293 divided by 40 is 7 with a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 2137.0
Subtracting 280 from 293 leaves us with 13.
Take the next digit (2) from the dividend and append it to 13, then repeat: 132 / 40

Let's proceed to step 6:
The number 40 fits into 132 3 times, leaving a remainder of 12.
Record the quotient 3 as the next digit in the result. 
Result so far: 21373.0
Subtract 120 from 132 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 7:
When dividing 120 by 40, we get 3 with a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 21373.3
Deduct 120 from 120 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.

Going ahead to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21373.3
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.

Advancing to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21373.3
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.

The quotient of the division is 21373.3, and the remainder is 0.0.