We're dividing 285927 by 40 
Our goal is to divide 285927 by 40.

On to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 40

Let's proceed to step 2:
If we divide 28 by 40, we get 0 and a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 28 to get 28.
Grab the next digit (5) from the dividend, add it to 28, then carry on: 285 / 40

Advancing to step 3:
40 can be fit into 285 7 times, resulting in a remainder of 5.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Deduct 280 from 285 and we're left with 5.
Append the next digit (9) from the dividend to 5 and continue with: 59 / 40

On to step 4:
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: 71.0
Deduct 40 from 59 and we're left with 19.
Bring next digit (2) of the dividend behind the 19 and repeat the process: 192 / 40

Advancing to step 5:
192 divided by 40 is 4 with a remainder of 32.
Record the quotient 4 as the next digit in the result. 
Result so far: 714.0
Subtracting 160 from 192 leaves us with 32.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 40

Going ahead to step 6:
40 goes into 327 8 times with a remainder of 7.
The number 8 becomes the next digit in our result. 
Result so far: 7148.0
If we take 320 away from 327, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 7:
The number 40 fits into 70 1 times, leaving a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 7148.1
Subtract 40 from 70 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 7148.17
Subtracting 280 from 300 leaves us 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.

Step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 7148.175
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.

Moving 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: 7148.175
The remainder is 0 after subtracting 0 from 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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7148.175
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.

The final outcome is 7148.175, with a leftover of 0.0.