Let's divide 859875 by 40
We're looking to find how many times 40 goes into 859875.

Advancing to step 1:
40 goes into 8 0 times with 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

Step 2:
40 can be fit into 85 2 times, resulting in 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.
Grab the next digit (9) from the dividend, add it to 5, then carry on: 59 / 40

On to step 3:
59 divided by 40 is 1 with a remainder of 19.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
Subtract 40 from 59 to get 19.
Grab the next digit (8) from the dividend, add it to 19, then carry on: 198 / 40

Let's proceed to step 4:
40 can be fit into 198 4 times, resulting in a remainder of 38.
The next digit of our result is 4. 
Result so far: 214.0
Deduct 160 from 198 and we're left with 38.
Append the next digit (7) from the dividend to 38 and continue with: 387 / 40

Let's proceed to step 5:
If we divide 387 by 40, we get 9 and a remainder of 27.
Record the quotient 9 as the next digit in the result. 
Result so far: 2149.0
If we take 360 away from 387, we end up with 27.
Grab the next digit (5) from the dividend, add it to 27, then carry on: 275 / 40

On to step 6:
40 goes into 275 6 times with a remainder of 35.
Write down 6 as next digit of the result. 
Result so far: 21496.0
If we take 240 away from 275, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Moving on to step 7:
The number 40 fits into 350 8 times, leaving a remainder of 30.
The next digit of our result is 8. 
Result so far: 21496.8
The remainder is 30 after subtracting 320 from 350.
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:
40 goes into 300 7 times with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 21496.87
Subtracting 280 from 300 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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21496.875
If we subtract 200 from 200, 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.

Going ahead to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 21496.875
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.

Moving on to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21496.875
Subtracting 0 from 0 leaves us 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.

In conclusion, the division gives 21496.875 with a balance of 0.0.