We look at the division of 878201 by 40 
We're looking to find how many times 40 goes into 878201.

Going ahead to step 1:
40 goes into 8 0 times with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (7) from the dividend to 8 and continue with: 87 / 40

On to step 2:
87 divided by 40 is 2 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.
Take the next digit (8) from the dividend and append it to 7, then repeat: 78 / 40

Step 3:
78 divided by 40 is 1 with a remainder of 38.
The next digit of our result is 1. 
Result so far: 21.0
Subtracting 40 from 78 leaves us with 38.
Append the next digit (2) from the dividend to 38 and continue with: 382 / 40

Let's proceed to step 4:
If we divide 382 by 40, we get 9 and a remainder of 22.
Put 9 as the next digit of the answer. 
Result so far: 219.0
Deduct 360 from 382 and we're left with 22.
Grab the next digit (0) from the dividend, add it to 22, then carry on: 220 / 40

Moving on to step 5:
The number 40 fits into 220 5 times, leaving a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 2195.0
The remainder is 20 after subtracting 200 from 220.
Include the next digit (1) from the dividend after 20, then repeat: 201 / 40

Step 6:
The number 40 fits into 201 5 times, leaving a remainder of 1.
Use 5 as the next digit of our solution. 
Result so far: 21955.0
Subtracting 200 from 201 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 7:
If we divide 10 by 40, we get 0 and a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 21955.0
Subtract 0 from 10 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.

Let's proceed to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The next digit of our result is 2. 
Result so far: 21955.02
Deduct 80 from 100 and we're left 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:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 21955.025
Subtracting 200 from 200 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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21955.025
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.

On to step 11:
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: 21955.025
Subtract 0 from 0 to 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.

After the division, we end up with 21955.025 and a remainder of 0.0.