We look at the division of 820844 by 40 
We want to figure out the number of times 820844 can be divided by 40.

Advancing to step 1:
40 goes into 8 0 times with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Bring next digit (2) of the dividend behind the 8 and repeat the process: 82 / 40

Moving on to step 2:
82 divided by 40 is 2 with a remainder of 2.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 2 after subtracting 80 from 82.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 40

Going ahead to step 3:
When dividing 20 by 40, we get 0 with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Deduct 0 from 20 and we're left with 20.
Bring next digit (8) of the dividend behind the 20 and repeat the process: 208 / 40

Step 4:
40 can be fit into 208 5 times, resulting in a remainder of 8.
The next digit of our result is 5. 
Result so far: 205.0
If we take 200 away from 208, we end up with 8.
Append the next digit (4) from the dividend to 8 and continue with: 84 / 40

On to step 5:
40 can be fit into 84 2 times, resulting in a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 2052.0
Subtracting 80 from 84 leaves us with 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 40

On to step 6:
44 divided by 40 is 1 with a remainder of 4.
Record the quotient 1 as the next digit in the result. 
Result so far: 20521.0
If we subtract 40 from 44, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 7:
When dividing 40 by 40, we get 1 with a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 20521.1
If we subtract 40 from 40, 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.

Advancing to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20521.1
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.

Let's proceed to step 9:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 20521.1
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.

Our division results in 20521.1 with a remaining 0.0.