We're dividing 863693 by 40 
Let's see how many times 40 fits into 863693.

Advancing to step 1:
40 goes into 8 0 times with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 40

Advancing to step 2:
86 divided by 40 is 2 with a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 80 from 86 leaves us with 6.
Take the next digit (3) from the dividend and append it to 6, then repeat: 63 / 40

Step 3:
63 divided by 40 is 1 with a remainder of 23.
Write down 1 as next digit of the result. 
Result so far: 21.0
Subtracting 40 from 63 leaves us with 23.
Include the next digit (6) from the dividend after 23, then repeat: 236 / 40

Let's proceed to step 4:
If we divide 236 by 40, we get 5 and a remainder of 36.
Record the quotient 5 as the next digit in the result. 
Result so far: 215.0
Subtracting 200 from 236 leaves us with 36.
Bring next digit (9) of the dividend behind the 36 and repeat the process: 369 / 40

Step 5:
40 can be fit into 369 9 times, resulting in a remainder of 9.
Record the quotient 9 as the next digit in the result. 
Result so far: 2159.0
Deduct 360 from 369 and we're left with 9.
Append the next digit (3) from the dividend to 9 and continue with: 93 / 40

On to step 6:
40 can be fit into 93 2 times, resulting in a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 21592.0
If we subtract 80 from 93, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 7:
If we divide 130 by 40, we get 3 and a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 21592.3
Subtract 120 from 130 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
100 divided by 40 is 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 21592.32
Subtracting 80 from 100 leaves us 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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21592.325
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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21592.325
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.

Going ahead to step 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21592.325
If we subtract 0 from 0, 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.

In conclusion, the division gives 21592.325 with a balance of 0.0.