871719 ÷ 40 
Let's see how many times 40 fits into 871719.

Moving on to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Bring next digit (7) of the dividend behind the 8 and repeat the process: 87 / 40

Step 2:
40 goes into 87 2 times with a remainder of 7.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 7 after subtracting 80 from 87.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 40

Moving on to step 3:
The number 40 fits into 71 1 times, leaving a remainder of 31.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
Subtracting 40 from 71 leaves us with 31.
Fetch the next digit (7) from the dividend, attach it to 31 and continue: 317 / 40

On to step 4:
When dividing 317 by 40, we get 7 with a remainder of 37.
Write down 7 as next digit of the result. 
Result so far: 217.0
Subtracting 280 from 317 leaves us with 37.
Bring next digit (1) of the dividend behind the 37 and repeat the process: 371 / 40

Step 5:
371 divided by 40 is 9 with a remainder of 11.
Put 9 as the next digit of the answer. 
Result so far: 2179.0
If we take 360 away from 371, we end up with 11.
Include the next digit (9) from the dividend after 11, then repeat: 119 / 40

Step 6:
40 can be fit into 119 2 times, resulting in a remainder of 39.
The number 2 becomes the next digit in our result. 
Result so far: 21792.0
Deduct 80 from 119 and we're left with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Let's proceed to step 7:
The number 40 fits into 390 9 times, leaving a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 21792.9
The remainder is 30 after subtracting 360 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The next digit of our result is 7. 
Result so far: 21792.97
If we take 280 away from 300, 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.

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: 21792.975
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:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 21792.975
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:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21792.975
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.

The final result is 21792.975 with a remainder of 0.0.