We divide 859490 by 40
We're looking to find how many times 40 goes into 859490.

On to step 1:
8 divided by 40 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 40

Moving on to step 2:
The number 40 fits into 85 2 times, leaving a remainder of 5.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 85 to get 5.
Bring next digit (9) of the dividend behind the 5 and repeat the process: 59 / 40

On to step 3:
40 can be fit into 59 1 times, resulting in a remainder of 19.
The next digit of our result is 1. 
Result so far: 21.0
Subtract 40 from 59 to get 19.
Grab the next digit (4) from the dividend, add it to 19, then carry on: 194 / 40

Going ahead to step 4:
40 can be fit into 194 4 times, resulting in a remainder of 34.
Put 4 as the next digit of the answer. 
Result so far: 214.0
The remainder is 34 after subtracting 160 from 194.
Fetch the next digit (9) from the dividend, attach it to 34 and continue: 349 / 40

On to step 5:
349 divided by 40 is 8 with a remainder of 29.
Use 8 as the next digit of our solution. 
Result so far: 2148.0
Subtract 320 from 349 to get 29.
Take the next digit (0) from the dividend and append it to 29, then repeat: 290 / 40

Step 6:
If we divide 290 by 40, we get 7 and a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 21487.0
Subtract 280 from 290 to 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.

Advancing to step 7:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 21487.2
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.

Let's proceed to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 21487.25
If we take 200 away from 200, 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.

Advancing to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21487.25
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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21487.25
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 final outcome is 21487.25, with a leftover of 0.0.