8500226 ÷ 40 
We want to divide 8500226 by 40.

Going ahead to step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 40

Step 2:
If we divide 85 by 40, we get 2 and a remainder of 5.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 80 from 85 to get 5.
Include the next digit (0) from the dividend after 5, then repeat: 50 / 40

Advancing to step 3:
40 goes into 50 1 times with a remainder of 10.
Put 1 as the next digit of the answer. 
Result so far: 21.0
The remainder is 10 after subtracting 40 from 50.
Append the next digit (0) from the dividend to 10 and continue with: 100 / 40

Moving on to step 4:
40 goes into 100 2 times with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 212.0
Subtracting 80 from 100 leaves us with 20.
Grab the next digit (2) from the dividend, add it to 20, then carry on: 202 / 40

Step 5:
40 goes into 202 5 times with a remainder of 2.
Put 5 as the next digit of the answer. 
Result so far: 2125.0
Subtract 200 from 202 to get 2.
Fetch the next digit (2) from the dividend, attach it to 2 and continue: 22 / 40

Going ahead to step 6:
The number 40 fits into 22 0 times, leaving a remainder of 22.
The next digit of our result is 0. 
Result so far: 21250.0
Subtract 0 from 22 to get 22.
Bring next digit (6) of the dividend behind the 22 and repeat the process: 226 / 40

Moving on to step 7:
40 goes into 226 5 times with a remainder of 26.
Record the quotient 5 as the next digit in the result. 
Result so far: 212505.0
If we subtract 200 from 226, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 8:
The number 40 fits into 260 6 times, leaving a remainder of 20.
Record the quotient 6 as the next digit in the result. 
Result so far: 212505.6
Subtracting 240 from 260 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.

Step 9:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 212505.65
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.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 212505.65
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:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 212505.65
If we take 0 away from 0, 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.

The final result is 212505.65 with a remainder of 0.0.