40815 ÷ 85 
Let's see how many times 85 fits into 40815.

Going ahead to step 1:
85 can be fit into 4 0 times, resulting in a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 85

Advancing to step 2:
85 can be fit into 40 0 times, resulting in a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Take the next digit (8) from the dividend and append it to 40, then repeat: 408 / 85

Going ahead to step 3:
When dividing 408 by 85, we get 4 with a remainder of 68.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 340 from 408 and we're left with 68.
Bring next digit (1) of the dividend behind the 68 and repeat the process: 681 / 85

Step 4:
85 goes into 681 8 times with a remainder of 1.
Use 8 as the next digit of our solution. 
Result so far: 48.0
If we take 680 away from 681, we end up with 1.
Append the next digit (5) from the dividend to 1 and continue with: 15 / 85

On to step 5:
When dividing 15 by 85, we get 0 with a remainder of 15.
Use 0 as the next digit of our solution. 
Result so far: 480.0
The remainder is 15 after subtracting 0 from 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 6:
150 divided by 85 is 1 with a remainder of 65.
Write down 1 as next digit of the result. 
Result so far: 480.1
Subtract 85 from 150 to get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Let's proceed to step 7:
If we divide 650 by 85, we get 7 and a remainder of 55.
Put 7 as the next digit of the answer. 
Result so far: 480.17
Subtract 595 from 650 to get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Let's proceed to step 8:
85 goes into 550 6 times with a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 480.176
Subtract 510 from 550 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 9:
85 can be fit into 400 4 times, resulting in a remainder of 60.
Record the quotient 4 as the next digit in the result. 
Result so far: 480.1764
Subtract 340 from 400 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 10:
600 divided by 85 is 7 with a remainder of 5.
Record the quotient 7 as the next digit in the result. 
Result so far: 480.17647
If we take 595 away from 600, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 11:
If we divide 50 by 85, we get 0 and a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 480.17647
The remainder is 50 after subtracting 0 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 12:
85 can be fit into 500 5 times, resulting in a remainder of 75.
The number 5 becomes the next digit in our result. 
Result so far: 480.1764705
Subtract 425 from 500 to get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Moving on to step 13:
85 goes into 750 8 times with a remainder of 70.
Put 8 as the next digit of the answer. 
Result so far: 480.17647058
If we subtract 680 from 750, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

In conclusion, the division gives 480.17647058 with a balance of 7e-08.