We divide 40754 by 86
We want to figure out the number of times 40754 can be divided by 86.

Step 1:
86 can be fit into 4 0 times, resulting in a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 86

Moving on to step 2:
86 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Grab the next digit (7) from the dividend, add it to 40, then carry on: 407 / 86

Step 3:
86 goes into 407 4 times with a remainder of 63.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
The remainder is 63 after subtracting 344 from 407.
Take the next digit (5) from the dividend and append it to 63, then repeat: 635 / 86

On to step 4:
86 goes into 635 7 times with a remainder of 33.
Put 7 as the next digit of the answer. 
Result so far: 47.0
Subtracting 602 from 635 leaves us with 33.
Include the next digit (4) from the dividend after 33, then repeat: 334 / 86

Advancing to step 5:
When dividing 334 by 86, we get 3 with a remainder of 76.
Put 3 as the next digit of the answer. 
Result so far: 473.0
If we subtract 258 from 334, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 6:
86 can be fit into 760 8 times, resulting in a remainder of 72.
Use 8 as the next digit of our solution. 
Result so far: 473.8
Deduct 688 from 760 and we're left with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 7:
When dividing 720 by 86, we get 8 with a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 473.88
Deduct 688 from 720 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 473.88, and the remainder is 0.032.