854771 divided by 40 
Our goal is to divide 854771 by 40.

Going ahead to step 1:
40 goes into 8 0 times with 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.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 40

Let's proceed to step 2:
40 can be fit into 85 2 times, resulting in a remainder of 5.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 5 after subtracting 80 from 85.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 40

Moving on to step 3:
40 goes into 54 1 times with a remainder of 14.
Put 1 as the next digit of the answer. 
Result so far: 21.0
The remainder is 14 after subtracting 40 from 54.
Take the next digit (7) from the dividend and append it to 14, then repeat: 147 / 40

Advancing to step 4:
The number 40 fits into 147 3 times, leaving a remainder of 27.
Record the quotient 3 as the next digit in the result. 
Result so far: 213.0
Subtracting 120 from 147 leaves us with 27.
Grab the next digit (7) from the dividend, add it to 27, then carry on: 277 / 40

Going ahead to step 5:
The number 40 fits into 277 6 times, leaving a remainder of 37.
The number 6 becomes the next digit in our result. 
Result so far: 2136.0
The remainder is 37 after subtracting 240 from 277.
Bring next digit (1) of the dividend behind the 37 and repeat the process: 371 / 40

Going ahead to step 6:
371 divided by 40 is 9 with a remainder of 11.
Record the quotient 9 as the next digit in the result. 
Result so far: 21369.0
Subtract 360 from 371 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 7:
If we divide 110 by 40, we get 2 and a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 21369.2
Subtracting 80 from 110 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to 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: 21369.27
If we subtract 280 from 300, 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 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 21369.275
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.

Moving on 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: 21369.275
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.

Step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21369.275
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.

After the division, we end up with 21369.275 and a remainder of 0.0.