We look at the division of 878100 by 40 
Let's see how many times 40 fits into 878100.

Advancing to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Append the next digit (7) from the dividend to 8 and continue with: 87 / 40

Moving on to step 2:
The number 40 fits into 87 2 times, leaving a remainder of 7.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 80 from 87, we get 7.
Append the next digit (8) from the dividend to 7 and continue with: 78 / 40

Moving on to step 3:
The number 40 fits into 78 1 times, leaving a remainder of 38.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
Subtract 40 from 78 to get 38.
Grab the next digit (1) from the dividend, add it to 38, then carry on: 381 / 40

Let's proceed to step 4:
40 can be fit into 381 9 times, resulting in a remainder of 21.
The next digit of our result is 9. 
Result so far: 219.0
Subtracting 360 from 381 leaves us with 21.
Take the next digit (0) from the dividend and append it to 21, then repeat: 210 / 40

Going ahead to step 5:
If we divide 210 by 40, we get 5 and a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 2195.0
Deduct 200 from 210 and we're left with 10.
Bring next digit (0) of the dividend behind the 10 and repeat the process: 100 / 40

Going ahead to step 6:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 21952.0
Subtracting 80 from 100 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.

Advancing to step 7:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21952.5
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.

Advancing to step 8:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21952.5
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 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21952.5
Subtracting 0 from 0 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.

The final result is 21952.5 with a remainder of 0.0.