We're dividing 864233 by 40 
We want to divide 864233 by 40.

Going ahead to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 40

Advancing to step 2:
When dividing 86 by 40, we get 2 with a remainder of 6.
The next digit of our result is 2. 
Result so far: 2.0
If we take 80 away from 86, we end up with 6.
Bring next digit (4) of the dividend behind the 6 and repeat the process: 64 / 40

On to step 3:
The number 40 fits into 64 1 times, leaving a remainder of 24.
Use 1 as the next digit of our solution. 
Result so far: 21.0
Deduct 40 from 64 and we're left with 24.
Grab the next digit (2) from the dividend, add it to 24, then carry on: 242 / 40

On to step 4:
242 divided by 40 is 6 with a remainder of 2.
Use 6 as the next digit of our solution. 
Result so far: 216.0
Subtracting 240 from 242 leaves us with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 40

Advancing to step 5:
When dividing 23 by 40, we get 0 with a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 2160.0
Subtract 0 from 23 to get 23.
Fetch the next digit (3) from the dividend, attach it to 23 and continue: 233 / 40

On to step 6:
40 can be fit into 233 5 times, resulting in a remainder of 33.
Record the quotient 5 as the next digit in the result. 
Result so far: 21605.0
Subtract 200 from 233 to get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Advancing to step 7:
When dividing 330 by 40, we get 8 with a remainder of 10.
The next digit of our result is 8. 
Result so far: 21605.8
If we subtract 320 from 330, we get 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: 21605.82
The remainder is 20 after subtracting 80 from 100.
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 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 21605.825
Subtracting 200 from 200 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.

Let's proceed to step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21605.825
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.

Step 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21605.825
If we subtract 0 from 0, 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.

Our division results in 21605.825 with a remaining 0.0.