We divide 827186 by 40
We want to figure out the number of times 827186 can be divided by 40.

On to step 1:
40 goes into 8 0 times with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 40

Step 2:
If we divide 82 by 40, we get 2 and a remainder of 2.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 80 from 82 to get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 40

On to step 3:
27 divided by 40 is 0 with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 20.0
If we subtract 0 from 27, we get 27.
Take the next digit (1) from the dividend and append it to 27, then repeat: 271 / 40

Advancing to step 4:
40 goes into 271 6 times with a remainder of 31.
The next digit of our result is 6. 
Result so far: 206.0
If we subtract 240 from 271, we get 31.
Bring next digit (8) of the dividend behind the 31 and repeat the process: 318 / 40

Step 5:
40 can be fit into 318 7 times, resulting in a remainder of 38.
Record the quotient 7 as the next digit in the result. 
Result so far: 2067.0
The remainder is 38 after subtracting 280 from 318.
Append the next digit (6) from the dividend to 38 and continue with: 386 / 40

Going ahead to step 6:
The number 40 fits into 386 9 times, leaving a remainder of 26.
The next digit of our result is 9. 
Result so far: 20679.0
If we subtract 360 from 386, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 7:
The number 40 fits into 260 6 times, leaving a remainder of 20.
The next digit of our result is 6. 
Result so far: 20679.6
If we take 240 away from 260, 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.

Step 8:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 20679.65
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 20679.65
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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 20679.65
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.

In conclusion, the division gives 20679.65 with a balance of 0.0.