We're dividing 234785 by 40 
We want to figure out the number of times 234785 can be divided by 40.

Advancing to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 40

Going ahead to step 2:
40 goes into 23 0 times with a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Append the next digit (4) from the dividend to 23 and continue with: 234 / 40

Going ahead to step 3:
234 divided by 40 is 5 with a remainder of 34.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtract 200 from 234 to get 34.
Bring next digit (7) of the dividend behind the 34 and repeat the process: 347 / 40

On to step 4:
40 goes into 347 8 times with a remainder of 27.
The next digit of our result is 8. 
Result so far: 58.0
The remainder is 27 after subtracting 320 from 347.
Include the next digit (8) from the dividend after 27, then repeat: 278 / 40

Advancing to step 5:
278 divided by 40 is 6 with a remainder of 38.
The next digit of our result is 6. 
Result so far: 586.0
If we take 240 away from 278, we end up with 38.
Include the next digit (5) from the dividend after 38, then repeat: 385 / 40

Going ahead to step 6:
The number 40 fits into 385 9 times, leaving a remainder of 25.
Write down 9 as next digit of the result. 
Result so far: 5869.0
The remainder is 25 after subtracting 360 from 385.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 7:
The number 40 fits into 250 6 times, leaving a remainder of 10.
Write down 6 as next digit of the result. 
Result so far: 5869.6
Subtracting 240 from 250 leaves us with 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:
When dividing 100 by 40, we get 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 5869.62
If we take 80 away from 100, 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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5869.625
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.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5869.625
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.

Going ahead to step 11:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5869.625
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.

In conclusion, the division gives 5869.625 with a balance of 0.0.