82715890 ÷ 40 
We want to figure out the number of times 82715890 can be divided by 40.

Step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Bring next digit (2) of the dividend behind the 8 and repeat the process: 82 / 40

Moving on to step 2:
If we divide 82 by 40, we get 2 and a remainder of 2.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 80 from 82 to get 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 40

Step 3:
If we divide 27 by 40, we get 0 and a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
The remainder is 27 after subtracting 0 from 27.
Grab the next digit (1) from the dividend, add it to 27, then carry on: 271 / 40

Let's proceed to step 4:
If we divide 271 by 40, we get 6 and a remainder of 31.
Put 6 as the next digit of the answer. 
Result so far: 206.0
Subtracting 240 from 271 leaves us with 31.
Grab the next digit (5) from the dividend, add it to 31, then carry on: 315 / 40

Step 5:
If we divide 315 by 40, we get 7 and a remainder of 35.
Use 7 as the next digit of our solution. 
Result so far: 2067.0
Subtracting 280 from 315 leaves us with 35.
Bring next digit (8) of the dividend behind the 35 and repeat the process: 358 / 40

Going ahead to step 6:
If we divide 358 by 40, we get 8 and a remainder of 38.
Write down 8 as next digit of the result. 
Result so far: 20678.0
Deduct 320 from 358 and we're left with 38.
Fetch the next digit (9) from the dividend, attach it to 38 and continue: 389 / 40

Let's proceed to step 7:
40 goes into 389 9 times with a remainder of 29.
Use 9 as the next digit of our solution. 
Result so far: 206789.0
If we subtract 360 from 389, we get 29.
Take the next digit (0) from the dividend and append it to 29, then repeat: 290 / 40

Advancing to step 8:
40 can be fit into 290 7 times, resulting in a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 2067897.0
If we subtract 280 from 290, we 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.

Let's proceed to step 9:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The next digit of our result is 2. 
Result so far: 2067897.2
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 10:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2067897.25
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.

Let's proceed to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2067897.25
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.

Let's proceed to step 12:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2067897.25
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 2067897.25 with a balance of 0.0.