Let's divide 852525 by 40
We want to divide 852525 by 40.

Going ahead to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 40

Let's proceed to step 2:
85 divided by 40 is 2 with a remainder of 5.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 5 after subtracting 80 from 85.
Include the next digit (2) from the dividend after 5, then repeat: 52 / 40

Step 3:
40 can be fit into 52 1 times, resulting in a remainder of 12.
The next digit of our result is 1. 
Result so far: 21.0
Deduct 40 from 52 and we're left with 12.
Fetch the next digit (5) from the dividend, attach it to 12 and continue: 125 / 40

On to step 4:
When dividing 125 by 40, we get 3 with a remainder of 5.
The next digit of our result is 3. 
Result so far: 213.0
If we subtract 120 from 125, we get 5.
Include the next digit (2) from the dividend after 5, then repeat: 52 / 40

Going ahead to step 5:
When dividing 52 by 40, we get 1 with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 2131.0
Subtract 40 from 52 to get 12.
Bring next digit (5) of the dividend behind the 12 and repeat the process: 125 / 40

Advancing to step 6:
If we divide 125 by 40, we get 3 and a remainder of 5.
The number 3 becomes the next digit in our result. 
Result so far: 21313.0
If we take 120 away from 125, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 7:
40 goes into 50 1 times with a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 21313.1
The remainder is 10 after subtracting 40 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The next digit of our result is 2. 
Result so far: 21313.12
If we take 80 away from 100, 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 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21313.125
The remainder is 0 after subtracting 200 from 200.
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.
Use 0 as the next digit of our solution. 
Result so far: 21313.125
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.
The number 0 becomes the next digit in our result. 
Result so far: 21313.125
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 result is 21313.125 with a remainder of 0.0.