We look at the division of 865265 by 40 
We want to divide 865265 by 40.

Moving on to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 40

On to step 2:
When dividing 86 by 40, we get 2 with a remainder of 6.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 80 from 86 to get 6.
Include the next digit (5) from the dividend after 6, then repeat: 65 / 40

Let's proceed to step 3:
40 can be fit into 65 1 times, resulting in a remainder of 25.
Write down 1 as next digit of the result. 
Result so far: 21.0
The remainder is 25 after subtracting 40 from 65.
Include the next digit (2) from the dividend after 25, then repeat: 252 / 40

Let's proceed to step 4:
40 can be fit into 252 6 times, resulting in a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 216.0
Subtracting 240 from 252 leaves us with 12.
Fetch the next digit (6) from the dividend, attach it to 12 and continue: 126 / 40

Moving on to step 5:
The number 40 fits into 126 3 times, leaving a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 2163.0
Deduct 120 from 126 and we're left with 6.
Take the next digit (5) from the dividend and append it to 6, then repeat: 65 / 40

Moving on to step 6:
The number 40 fits into 65 1 times, leaving a remainder of 25.
The number 1 becomes the next digit in our result. 
Result so far: 21631.0
Deduct 40 from 65 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 7:
40 can be fit into 250 6 times, resulting in a remainder of 10.
The number 6 becomes the next digit in our result. 
Result so far: 21631.6
If we subtract 240 from 250, we 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.

Advancing to step 8:
40 goes into 100 2 times with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 21631.62
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.

Step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21631.625
If we take 200 away from 200, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
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: 21631.625
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.

Advancing to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21631.625
Subtracting 0 from 0 leaves us with 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 final outcome is 21631.625, with a leftover of 0.0.