We look at the division of 858800 by 40 
We want to figure out the number of times 858800 can be divided by 40.

Step 1:
40 goes into 8 0 times with 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 (5) from the dividend, attach it to 8 and continue: 85 / 40

Advancing to step 2:
85 divided by 40 is 2 with a remainder of 5.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 80 from 85 leaves us with 5.
Take the next digit (8) from the dividend and append it to 5, then repeat: 58 / 40

Moving on to step 3:
The number 40 fits into 58 1 times, leaving a remainder of 18.
Write down 1 as next digit of the result. 
Result so far: 21.0
If we subtract 40 from 58, we get 18.
Include the next digit (8) from the dividend after 18, then repeat: 188 / 40

Going ahead to step 4:
188 divided by 40 is 4 with a remainder of 28.
Record the quotient 4 as the next digit in the result. 
Result so far: 214.0
Deduct 160 from 188 and we're left with 28.
Bring next digit (0) of the dividend behind the 28 and repeat the process: 280 / 40

Moving on to step 5:
280 divided by 40 is 7 with a remainder of 0.
Put 7 as the next digit of the answer. 
Result so far: 2147.0
If we subtract 280 from 280, we get 0.
Take the next digit (0) from the dividend and append it to 0, then repeat: 0 / 40

Advancing to step 6:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21470.0
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.

Step 7:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21470.0
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.

Let's proceed to step 8:
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: 21470.0
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.

The quotient of the division is 21470.0, and the remainder is 0.0.