We divide 861072 by 40
We're looking to find how many times 40 goes into 861072.

Step 1:
The number 40 fits into 8 0 times, leaving 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.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 40

Let's proceed to step 2:
40 can be fit into 86 2 times, resulting in a remainder of 6.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 80 from 86 leaves us with 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 40

Let's proceed to step 3:
The number 40 fits into 61 1 times, leaving a remainder of 21.
Put 1 as the next digit of the answer. 
Result so far: 21.0
The remainder is 21 after subtracting 40 from 61.
Take the next digit (0) from the dividend and append it to 21, then repeat: 210 / 40

Let's proceed to step 4:
When dividing 210 by 40, we get 5 with a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 215.0
Deduct 200 from 210 and we're left with 10.
Fetch the next digit (7) from the dividend, attach it to 10 and continue: 107 / 40

Going ahead to step 5:
The number 40 fits into 107 2 times, leaving a remainder of 27.
Put 2 as the next digit of the answer. 
Result so far: 2152.0
If we subtract 80 from 107, we get 27.
Append the next digit (2) from the dividend to 27 and continue with: 272 / 40

Advancing to step 6:
The number 40 fits into 272 6 times, leaving a remainder of 32.
Use 6 as the next digit of our solution. 
Result so far: 21526.0
The remainder is 32 after subtracting 240 from 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 7:
When dividing 320 by 40, we get 8 with a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 21526.8
Subtracting 320 from 320 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.

Going ahead to step 8:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21526.8
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.

Advancing 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: 21526.8
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 final result is 21526.8 with a remainder of 0.0.