We're dividing 868077 by 40 
We're looking to find how many times 40 goes into 868077.

Step 1:
8 divided by 40 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 40

On to step 2:
86 divided by 40 is 2 with a remainder of 6.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 86, we get 6.
Fetch the next digit (8) from the dividend, attach it to 6 and continue: 68 / 40

Going ahead to step 3:
40 can be fit into 68 1 times, resulting in a remainder of 28.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
Deduct 40 from 68 and we're left with 28.
Include the next digit (0) from the dividend after 28, then repeat: 280 / 40

Advancing to step 4:
280 divided by 40 is 7 with a remainder of 0.
Use 7 as the next digit of our solution. 
Result so far: 217.0
The remainder is 0 after subtracting 280 from 280.
Grab the next digit (7) from the dividend, add it to 0, then carry on: 7 / 40

Let's proceed to step 5:
7 divided by 40 is 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 2170.0
Subtract 0 from 7 to get 7.
Fetch the next digit (7) from the dividend, attach it to 7 and continue: 77 / 40

Going ahead to step 6:
77 divided by 40 is 1 with a remainder of 37.
The number 1 becomes the next digit in our result. 
Result so far: 21701.0
Deduct 40 from 77 and we're left with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Step 7:
If we divide 370 by 40, we get 9 and a remainder of 10.
Use 9 as the next digit of our solution. 
Result so far: 21701.9
Subtract 360 from 370 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.
Use 2 as the next digit of our solution. 
Result so far: 21701.92
Deduct 80 from 100 and we're left 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.

Let's proceed to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 21701.925
The remainder is 0 after subtracting 200 from 200.
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:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21701.925
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.

Let's proceed to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21701.925
If we take 0 away from 0, 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.

After the division, we end up with 21701.925 and a remainder of 0.0.