We're dividing 858249 by 40 
We want to divide 858249 by 40.

Let's proceed to step 1:
8 divided by 40 is 0 with 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:
The number 40 fits into 85 2 times, leaving a remainder of 5.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 80 from 85 to get 5.
Grab the next digit (8) from the dividend, add it to 5, then carry on: 58 / 40

Step 3:
When dividing 58 by 40, we get 1 with a remainder of 18.
Write down 1 as next digit of the result. 
Result so far: 21.0
If we take 40 away from 58, we end up with 18.
Fetch the next digit (2) from the dividend, attach it to 18 and continue: 182 / 40

Moving on to step 4:
182 divided by 40 is 4 with a remainder of 22.
Put 4 as the next digit of the answer. 
Result so far: 214.0
Subtract 160 from 182 to get 22.
Append the next digit (4) from the dividend to 22 and continue with: 224 / 40

Let's proceed to step 5:
40 can be fit into 224 5 times, resulting in a remainder of 24.
The number 5 becomes the next digit in our result. 
Result so far: 2145.0
Subtracting 200 from 224 leaves us with 24.
Bring next digit (9) of the dividend behind the 24 and repeat the process: 249 / 40

Moving on to step 6:
If we divide 249 by 40, we get 6 and a remainder of 9.
Record the quotient 6 as the next digit in the result. 
Result so far: 21456.0
The remainder is 9 after subtracting 240 from 249.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 7:
When dividing 90 by 40, we get 2 with a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 21456.2
If we take 80 away from 90, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 21456.22
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 21456.22 with a balance of 0.02.