We divide 869674 by 40
We're looking to find how many times 40 goes into 869674.

Going ahead to step 1:
8 divided by 40 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 40

Advancing to step 2:
If we divide 86 by 40, we get 2 and a remainder of 6.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 86 to get 6.
Append the next digit (9) from the dividend to 6 and continue with: 69 / 40

On to step 3:
When dividing 69 by 40, we get 1 with a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 21.0
Subtracting 40 from 69 leaves us with 29.
Bring next digit (6) of the dividend behind the 29 and repeat the process: 296 / 40

On to step 4:
When dividing 296 by 40, we get 7 with a remainder of 16.
Put 7 as the next digit of the answer. 
Result so far: 217.0
If we subtract 280 from 296, we get 16.
Grab the next digit (7) from the dividend, add it to 16, then carry on: 167 / 40

Moving on to step 5:
40 goes into 167 4 times with a remainder of 7.
The next digit of our result is 4. 
Result so far: 2174.0
Subtract 160 from 167 to get 7.
Include the next digit (4) from the dividend after 7, then repeat: 74 / 40

Advancing to step 6:
74 divided by 40 is 1 with a remainder of 34.
The number 1 becomes the next digit in our result. 
Result so far: 21741.0
If we subtract 40 from 74, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 7:
40 goes into 340 8 times with a remainder of 20.
The next digit of our result is 8. 
Result so far: 21741.8
Subtract 320 from 340 to get 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 8:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 21741.85
Subtract 200 from 200 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.

Advancing to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21741.85
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.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 21741.85
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.

The quotient of the division is 21741.85, and the remainder is 0.0.