We're dividing 839863 by 40 
We want to divide 839863 by 40.

Let's proceed to step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (3) from the dividend and append it to 8, then repeat: 83 / 40

Moving on to step 2:
83 divided by 40 is 2 with a remainder of 3.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 80 from 83 leaves us with 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 40

Going ahead to step 3:
40 can be fit into 39 0 times, resulting in a remainder of 39.
The next digit of our result is 0. 
Result so far: 20.0
If we subtract 0 from 39, we get 39.
Take the next digit (8) from the dividend and append it to 39, then repeat: 398 / 40

Going ahead to step 4:
40 can be fit into 398 9 times, resulting in a remainder of 38.
The number 9 becomes the next digit in our result. 
Result so far: 209.0
If we subtract 360 from 398, we get 38.
Fetch the next digit (6) from the dividend, attach it to 38 and continue: 386 / 40

Advancing to step 5:
If we divide 386 by 40, we get 9 and a remainder of 26.
Use 9 as the next digit of our solution. 
Result so far: 2099.0
Subtract 360 from 386 to get 26.
Fetch the next digit (3) from the dividend, attach it to 26 and continue: 263 / 40

Going ahead to step 6:
If we divide 263 by 40, we get 6 and a remainder of 23.
Put 6 as the next digit of the answer. 
Result so far: 20996.0
If we subtract 240 from 263, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 7:
230 divided by 40 is 5 with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 20996.5
If we take 200 away from 230, we end up 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.

Advancing to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 20996.57
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.

Step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 20996.575
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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20996.575
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 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 20996.575
Deduct 0 from 0 and we're left 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.

After the division, we end up with 20996.575 and a remainder of 0.0.