We're dividing 862646 by 40 
We want to divide 862646 by 40.

On to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 40

Advancing to step 2:
If we divide 86 by 40, we get 2 and a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 80 from 86 and we're left with 6.
Include the next digit (2) from the dividend after 6, then repeat: 62 / 40

Let's proceed to step 3:
40 can be fit into 62 1 times, resulting in a remainder of 22.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
The remainder is 22 after subtracting 40 from 62.
Take the next digit (6) from the dividend and append it to 22, then repeat: 226 / 40

On to step 4:
If we divide 226 by 40, we get 5 and a remainder of 26.
The number 5 becomes the next digit in our result. 
Result so far: 215.0
Subtracting 200 from 226 leaves us with 26.
Grab the next digit (4) from the dividend, add it to 26, then carry on: 264 / 40

On to step 5:
If we divide 264 by 40, we get 6 and a remainder of 24.
Write down 6 as next digit of the result. 
Result so far: 2156.0
Subtracting 240 from 264 leaves us with 24.
Include the next digit (6) from the dividend after 24, then repeat: 246 / 40

Going ahead to step 6:
If we divide 246 by 40, we get 6 and a remainder of 6.
Put 6 as the next digit of the answer. 
Result so far: 21566.0
Deduct 240 from 246 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 7:
60 divided by 40 is 1 with a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 21566.1
If we take 40 away from 60, 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.

Let's proceed to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21566.15
Subtracting 200 from 200 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.

On to step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21566.15
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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21566.15
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.

The final result is 21566.15 with a remainder of 0.0.