We look at the division of 87042134 by 40 
We want to figure out the number of times 87042134 can be divided by 40.

On to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (7) from the dividend after 8, then repeat: 87 / 40

Let's proceed to step 2:
40 goes into 87 2 times with a remainder of 7.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 80 from 87, we get 7.
Take the next digit (0) from the dividend and append it to 7, then repeat: 70 / 40

Moving on to step 3:
40 can be fit into 70 1 times, resulting in a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
The remainder is 30 after subtracting 40 from 70.
Bring next digit (4) of the dividend behind the 30 and repeat the process: 304 / 40

Going ahead to step 4:
If we divide 304 by 40, we get 7 and a remainder of 24.
Write down 7 as next digit of the result. 
Result so far: 217.0
The remainder is 24 after subtracting 280 from 304.
Include the next digit (2) from the dividend after 24, then repeat: 242 / 40

Going ahead to step 5:
When dividing 242 by 40, we get 6 with a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 2176.0
If we take 240 away from 242, we end up with 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 40

On to step 6:
40 can be fit into 21 0 times, resulting in a remainder of 21.
Use 0 as the next digit of our solution. 
Result so far: 21760.0
Deduct 0 from 21 and we're left with 21.
Include the next digit (3) from the dividend after 21, then repeat: 213 / 40

Step 7:
40 goes into 213 5 times with a remainder of 13.
Use 5 as the next digit of our solution. 
Result so far: 217605.0
Subtracting 200 from 213 leaves us with 13.
Grab the next digit (4) from the dividend, add it to 13, then carry on: 134 / 40

On to step 8:
If we divide 134 by 40, we get 3 and a remainder of 14.
Use 3 as the next digit of our solution. 
Result so far: 2176053.0
Subtracting 120 from 134 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 9:
40 goes into 140 3 times with a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 2176053.3
Subtract 120 from 140 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.

Moving on to step 10:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2176053.35
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.

Going ahead to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2176053.35
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.

Let's proceed to step 12:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2176053.35
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.

The final outcome is 2176053.35, with a leftover of 0.0.