We look at the division of 870123 by 40 
We're looking to find how many times 40 goes into 870123.

On to step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 40

Let's proceed to step 2:
40 can be fit into 87 2 times, resulting in a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 80 from 87, we get 7.
Bring next digit (0) of the dividend behind the 7 and repeat the process: 70 / 40

Moving on to step 3:
If we divide 70 by 40, we get 1 and a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
Deduct 40 from 70 and we're left with 30.
Append the next digit (1) from the dividend to 30 and continue with: 301 / 40

Step 4:
The number 40 fits into 301 7 times, leaving a remainder of 21.
Record the quotient 7 as the next digit in the result. 
Result so far: 217.0
Deduct 280 from 301 and we're left with 21.
Append the next digit (2) from the dividend to 21 and continue with: 212 / 40

Moving on to step 5:
When dividing 212 by 40, we get 5 with a remainder of 12.
The next digit of our result is 5. 
Result so far: 2175.0
The remainder is 12 after subtracting 200 from 212.
Take the next digit (3) from the dividend and append it to 12, then repeat: 123 / 40

Step 6:
If we divide 123 by 40, we get 3 and a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 21753.0
If we subtract 120 from 123, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 7:
If we divide 30 by 40, we get 0 and a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 21753.0
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 21753.07
If we take 280 away from 300, we end up 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.

Let's proceed to step 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 21753.075
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.

On to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21753.075
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.

Advancing to step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21753.075
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.

The quotient of the division is 21753.075, and the remainder is 0.0.