885495 ÷ 40 
We're looking to find how many times 40 goes into 885495.

Let's proceed 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
Deduct 0 from 8 and we're left with 8.
Append the next digit (8) from the dividend to 8 and continue with: 88 / 40

Step 2:
If we divide 88 by 40, we get 2 and a remainder of 8.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 8 after subtracting 80 from 88.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 40

Going ahead to step 3:
85 divided by 40 is 2 with a remainder of 5.
The next digit of our result is 2. 
Result so far: 22.0
Subtract 80 from 85 to get 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 40

Advancing to step 4:
The number 40 fits into 54 1 times, leaving a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 221.0
Subtract 40 from 54 to get 14.
Take the next digit (9) from the dividend and append it to 14, then repeat: 149 / 40

Moving on to step 5:
If we divide 149 by 40, we get 3 and a remainder of 29.
Write down 3 as next digit of the result. 
Result so far: 2213.0
The remainder is 29 after subtracting 120 from 149.
Include the next digit (5) from the dividend after 29, then repeat: 295 / 40

Moving on to step 6:
295 divided by 40 is 7 with a remainder of 15.
Put 7 as the next digit of the answer. 
Result so far: 22137.0
If we take 280 away from 295, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
40 can be fit into 150 3 times, resulting in a remainder of 30.
The number 3 becomes the next digit in our result. 
Result so far: 22137.3
Subtract 120 from 150 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
The next digit of our result is 7. 
Result so far: 22137.37
If we take 280 away from 300, we end up 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:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 22137.375
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.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 22137.375
The remainder is 0 after subtracting 0 from 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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 22137.375
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 22137.375 with a remaining 0.0.