855748 ÷ 40 
Our goal is to divide 855748 by 40.

On to step 1:
40 can be fit into 8 0 times, resulting in 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.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 40

Moving on to step 2:
40 goes into 85 2 times with a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 80 away from 85, we end up with 5.
Append the next digit (5) from the dividend to 5 and continue with: 55 / 40

Going ahead to step 3:
40 goes into 55 1 times with a remainder of 15.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
If we take 40 away from 55, we end up with 15.
Include the next digit (7) from the dividend after 15, then repeat: 157 / 40

Let's proceed to step 4:
40 can be fit into 157 3 times, resulting in a remainder of 37.
The next digit of our result is 3. 
Result so far: 213.0
Subtract 120 from 157 to get 37.
Take the next digit (4) from the dividend and append it to 37, then repeat: 374 / 40

Step 5:
374 divided by 40 is 9 with a remainder of 14.
Put 9 as the next digit of the answer. 
Result so far: 2139.0
Deduct 360 from 374 and we're left with 14.
Append the next digit (8) from the dividend to 14 and continue with: 148 / 40

Step 6:
40 goes into 148 3 times with a remainder of 28.
The next digit of our result is 3. 
Result so far: 21393.0
If we take 120 away from 148, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 7:
The number 40 fits into 280 7 times, leaving a remainder of 0.
The next digit of our result is 7. 
Result so far: 21393.7
If we subtract 280 from 280, 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 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21393.7
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.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21393.7
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.

The final outcome is 21393.7, with a leftover of 0.0.