We divide 823385 by 40
Our goal is to divide 823385 by 40.

On to step 1:
If we divide 8 by 40, we get 0 and 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.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 40

Advancing to step 2:
82 divided by 40 is 2 with a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 2 after subtracting 80 from 82.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 40

On to step 3:
The number 40 fits into 23 0 times, leaving a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 20.0
The remainder is 23 after subtracting 0 from 23.
Include the next digit (3) from the dividend after 23, then repeat: 233 / 40

Going ahead to step 4:
If we divide 233 by 40, we get 5 and a remainder of 33.
Write down 5 as next digit of the result. 
Result so far: 205.0
If we take 200 away from 233, we end up with 33.
Append the next digit (8) from the dividend to 33 and continue with: 338 / 40

Moving on to step 5:
If we divide 338 by 40, we get 8 and a remainder of 18.
Write down 8 as next digit of the result. 
Result so far: 2058.0
If we subtract 320 from 338, we get 18.
Include the next digit (5) from the dividend after 18, then repeat: 185 / 40

Advancing to step 6:
40 can be fit into 185 4 times, resulting in a remainder of 25.
Write down 4 as next digit of the result. 
Result so far: 20584.0
Subtracting 160 from 185 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 7:
If we divide 250 by 40, we get 6 and a remainder of 10.
The next digit of our result is 6. 
Result so far: 20584.6
If we subtract 240 from 250, 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.

Let's proceed to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 20584.62
Subtracting 80 from 100 leaves us 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.

Going ahead 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: 20584.625
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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20584.625
If we subtract 0 from 0, 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.

Let's proceed to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 20584.625
Deduct 0 from 0 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.

The final outcome is 20584.625, with a leftover of 0.0.