We divide 856085 by 40
We want to divide 856085 by 40.

Advancing to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 40

Advancing to step 2:
85 divided by 40 is 2 with a remainder of 5.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 80 from 85 to get 5.
Bring next digit (6) of the dividend behind the 5 and repeat the process: 56 / 40

On to step 3:
56 divided by 40 is 1 with a remainder of 16.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
Subtract 40 from 56 to get 16.
Grab the next digit (0) from the dividend, add it to 16, then carry on: 160 / 40

Moving on to step 4:
40 can be fit into 160 4 times, resulting in a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 214.0
Subtract 160 from 160 to get 0.
Append the next digit (8) from the dividend to 0 and continue with: 8 / 40

On to step 5:
40 goes into 8 0 times with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 2140.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 40

Let's proceed to step 6:
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: 21402.0
Deduct 80 from 85 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 7:
The number 40 fits into 50 1 times, leaving a remainder of 10.
Use 1 as the next digit of our solution. 
Result so far: 21402.1
Deduct 40 from 50 and we're left with 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: 21402.12
Subtract 80 from 100 to 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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 21402.125
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.

Moving on to step 10:
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: 21402.125
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.

Step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 21402.125
If we take 0 away from 0, 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.

In conclusion, the division gives 21402.125 with a balance of 0.0.