We divide 860595 by 40
Let's see how many times 40 fits into 860595.

Let's proceed to step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 40

On to step 2:
The number 40 fits into 86 2 times, leaving a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 80 from 86, we get 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 40

Advancing to step 3:
40 goes into 60 1 times with a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
Subtracting 40 from 60 leaves us with 20.
Take the next digit (5) from the dividend and append it to 20, then repeat: 205 / 40

Going ahead to step 4:
205 divided by 40 is 5 with a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 215.0
If we subtract 200 from 205, we get 5.
Append the next digit (9) from the dividend to 5 and continue with: 59 / 40

Going ahead to step 5:
The number 40 fits into 59 1 times, leaving a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 2151.0
Deduct 40 from 59 and we're left with 19.
Bring next digit (5) of the dividend behind the 19 and repeat the process: 195 / 40

Let's proceed to step 6:
195 divided by 40 is 4 with a remainder of 35.
The next digit of our result is 4. 
Result so far: 21514.0
Subtracting 160 from 195 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 7:
350 divided by 40 is 8 with a remainder of 30.
The number 8 becomes the next digit in our result. 
Result so far: 21514.8
The remainder is 30 after subtracting 320 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The next digit of our result is 7. 
Result so far: 21514.87
If we take 280 away from 300, we end up 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.

Moving on to step 9:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21514.875
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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21514.875
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 11:
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: 21514.875
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.

Our division results in 21514.875 with a remaining 0.0.