We look at the division of 864217 by 40 
We want to divide 864217 by 40.

Moving on to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 40

Advancing to step 2:
When dividing 86 by 40, we get 2 with a remainder of 6.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 86, we get 6.
Take the next digit (4) from the dividend and append it to 6, then repeat: 64 / 40

Step 3:
40 goes into 64 1 times with a remainder of 24.
Write down 1 as next digit of the result. 
Result so far: 21.0
The remainder is 24 after subtracting 40 from 64.
Include the next digit (2) from the dividend after 24, then repeat: 242 / 40

Let's proceed to step 4:
When dividing 242 by 40, we get 6 with a remainder of 2.
Record the quotient 6 as the next digit in the result. 
Result so far: 216.0
If we subtract 240 from 242, we get 2.
Grab the next digit (1) from the dividend, add it to 2, then carry on: 21 / 40

On to step 5:
21 divided by 40 is 0 with a remainder of 21.
The next digit of our result is 0. 
Result so far: 2160.0
The remainder is 21 after subtracting 0 from 21.
Take the next digit (7) from the dividend and append it to 21, then repeat: 217 / 40

Going ahead to step 6:
If we divide 217 by 40, we get 5 and a remainder of 17.
Put 5 as the next digit of the answer. 
Result so far: 21605.0
Deduct 200 from 217 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 7:
If we divide 170 by 40, we get 4 and a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 21605.4
Subtracting 160 from 170 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.

Advancing to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 21605.42
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.

Going ahead to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 21605.425
Subtract 200 from 200 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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21605.425
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:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21605.425
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.

After the division, we end up with 21605.425 and a remainder of 0.0.