We look at the division of 870202 by 40 
Our goal is to divide 870202 by 40.

On to step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (7) from the dividend and append it to 8, then repeat: 87 / 40

Let's proceed to step 2:
The number 40 fits into 87 2 times, leaving a remainder of 7.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 80 from 87 leaves us with 7.
Bring next digit (0) of the dividend behind the 7 and repeat the process: 70 / 40

On to step 3:
40 goes into 70 1 times with a remainder of 30.
The next digit of our result is 1. 
Result so far: 21.0
Subtracting 40 from 70 leaves us with 30.
Fetch the next digit (2) from the dividend, attach it to 30 and continue: 302 / 40

Moving on to step 4:
If we divide 302 by 40, we get 7 and a remainder of 22.
Use 7 as the next digit of our solution. 
Result so far: 217.0
The remainder is 22 after subtracting 280 from 302.
Bring next digit (0) of the dividend behind the 22 and repeat the process: 220 / 40

Going ahead to step 5:
40 goes into 220 5 times with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 2175.0
The remainder is 20 after subtracting 200 from 220.
Take the next digit (2) from the dividend and append it to 20, then repeat: 202 / 40

On to step 6:
40 goes into 202 5 times with a remainder of 2.
Write down 5 as next digit of the result. 
Result so far: 21755.0
If we take 200 away from 202, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 7:
40 can be fit into 20 0 times, resulting in a remainder of 20.
The next digit of our result is 0. 
Result so far: 21755.0
Subtract 0 from 20 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.

Moving on to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21755.05
Subtract 200 from 200 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 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21755.05
Deduct 0 from 0 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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 21755.05
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 21755.05 with a balance of 0.0.