We look at the division of 864026 by 40 
We want to figure out the number of times 864026 can be divided by 40.

Step 1:
8 divided by 40 is 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 40

Let's proceed to step 2:
When dividing 86 by 40, we get 2 with a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 80 from 86 to get 6.
Grab the next digit (4) from the dividend, add it to 6, then carry on: 64 / 40

Advancing to step 3:
40 can be fit into 64 1 times, resulting in a remainder of 24.
Put 1 as the next digit of the answer. 
Result so far: 21.0
Deduct 40 from 64 and we're left with 24.
Fetch the next digit (0) from the dividend, attach it to 24 and continue: 240 / 40

Moving on to step 4:
If we divide 240 by 40, we get 6 and a remainder of 0.
Record the quotient 6 as the next digit in the result. 
Result so far: 216.0
Deduct 240 from 240 and we're left with 0.
Take the next digit (2) from the dividend and append it to 0, then repeat: 2 / 40

Advancing to step 5:
2 divided by 40 is 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 2160.0
Subtract 0 from 2 to get 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 40

Going ahead to step 6:
The number 40 fits into 26 0 times, leaving a remainder of 26.
The next digit of our result is 0. 
Result so far: 21600.0
Subtracting 0 from 26 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 7:
40 can be fit into 260 6 times, resulting in a remainder of 20.
Put 6 as the next digit of the answer. 
Result so far: 21600.6
Subtract 240 from 260 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.

On to step 8:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 21600.65
If we subtract 200 from 200, 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.

Let's proceed to step 9:
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: 21600.65
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.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 21600.65
Deduct 0 from 0 and we're left 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 quotient of the division is 21600.65, and the remainder is 0.0.