We look at the division of 821101 by 40 
We want to figure out the number of times 821101 can be divided by 40.

On to step 1:
When dividing 8 by 40, we get 0 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

Let's proceed to step 2:
40 goes into 82 2 times with a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 80 from 82 and we're left with 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 40

On to step 3:
21 divided by 40 is 0 with a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 20.0
Subtract 0 from 21 to get 21.
Grab the next digit (1) from the dividend, add it to 21, then carry on: 211 / 40

Step 4:
If we divide 211 by 40, we get 5 and a remainder of 11.
Record the quotient 5 as the next digit in the result. 
Result so far: 205.0
If we take 200 away from 211, we end up with 11.
Fetch the next digit (0) from the dividend, attach it to 11 and continue: 110 / 40

Going ahead to step 5:
40 goes into 110 2 times with a remainder of 30.
The number 2 becomes the next digit in our result. 
Result so far: 2052.0
If we take 80 away from 110, we end up with 30.
Take the next digit (1) from the dividend and append it to 30, then repeat: 301 / 40

Moving on to step 6:
40 can be fit into 301 7 times, resulting in a remainder of 21.
The next digit of our result is 7. 
Result so far: 20527.0
If we take 280 away from 301, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 7:
The number 40 fits into 210 5 times, leaving a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 20527.5
Subtract 200 from 210 to 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.

Going ahead to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The next digit of our result is 2. 
Result so far: 20527.52
Deduct 80 from 100 and we're left 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.

Moving on to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 20527.525
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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20527.525
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.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20527.525
If we take 0 away from 0, we end up 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.

The quotient of the division is 20527.525, and the remainder is 0.0.