We're dividing 912861 by 40 
We're looking to find how many times 40 goes into 912861.

On to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Fetch the next digit (1) from the dividend, attach it to 9 and continue: 91 / 40

Advancing to step 2:
If we divide 91 by 40, we get 2 and a remainder of 11.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 80 away from 91, we end up with 11.
Include the next digit (2) from the dividend after 11, then repeat: 112 / 40

Going ahead to step 3:
40 can be fit into 112 2 times, resulting in a remainder of 32.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
Subtracting 80 from 112 leaves us with 32.
Bring next digit (8) of the dividend behind the 32 and repeat the process: 328 / 40

Let's proceed to step 4:
If we divide 328 by 40, we get 8 and a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 228.0
Subtract 320 from 328 to get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 40

Step 5:
40 can be fit into 86 2 times, resulting in a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 2282.0
The remainder is 6 after subtracting 80 from 86.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 40

Going ahead to step 6:
If we divide 61 by 40, we get 1 and a remainder of 21.
The next digit of our result is 1. 
Result so far: 22821.0
Deduct 40 from 61 and we're left 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:
If we divide 210 by 40, we get 5 and a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 22821.5
If we subtract 200 from 210, we 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.

On to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 22821.52
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 22821.525
Deduct 200 from 200 and we're left 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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 22821.525
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.

Moving on to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 22821.525
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.

The final outcome is 22821.525, with a leftover of 0.0.