867384 ÷ 40 
Our goal is to divide 867384 by 40.

Step 1:
40 can be fit into 8 0 times, resulting in 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.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 40

Step 2:
40 goes into 86 2 times with a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 6 after subtracting 80 from 86.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 40

Step 3:
When dividing 67 by 40, we get 1 with a remainder of 27.
Put 1 as the next digit of the answer. 
Result so far: 21.0
The remainder is 27 after subtracting 40 from 67.
Include the next digit (3) from the dividend after 27, then repeat: 273 / 40

Advancing to step 4:
273 divided by 40 is 6 with a remainder of 33.
Record the quotient 6 as the next digit in the result. 
Result so far: 216.0
If we subtract 240 from 273, we get 33.
Bring next digit (8) of the dividend behind the 33 and repeat the process: 338 / 40

Let's proceed to step 5:
338 divided by 40 is 8 with a remainder of 18.
Write down 8 as next digit of the result. 
Result so far: 2168.0
Subtract 320 from 338 to get 18.
Bring next digit (4) of the dividend behind the 18 and repeat the process: 184 / 40

Going ahead to step 6:
40 goes into 184 4 times with a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 21684.0
If we take 160 away from 184, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 7:
When dividing 240 by 40, we get 6 with a remainder of 0.
Record the quotient 6 as the next digit in the result. 
Result so far: 21684.6
If we subtract 240 from 240, 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.

Going ahead to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 21684.6
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.

Let's proceed to step 9:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21684.6
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.

After the division, we end up with 21684.6 and a remainder of 0.0.