We're dividing 851740 by 40 
Our goal is to divide 851740 by 40.

Let's proceed to step 1:
40 goes into 8 0 times with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 40

Moving on to step 2:
40 goes into 85 2 times with a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 80 from 85 to get 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 40

Going ahead to step 3:
40 goes into 51 1 times with a remainder of 11.
The next digit of our result is 1. 
Result so far: 21.0
Subtract 40 from 51 to get 11.
Fetch the next digit (7) from the dividend, attach it to 11 and continue: 117 / 40

Step 4:
When dividing 117 by 40, we get 2 with a remainder of 37.
The number 2 becomes the next digit in our result. 
Result so far: 212.0
Subtract 80 from 117 to get 37.
Grab the next digit (4) from the dividend, add it to 37, then carry on: 374 / 40

Advancing to step 5:
The number 40 fits into 374 9 times, leaving a remainder of 14.
Record the quotient 9 as the next digit in the result. 
Result so far: 2129.0
Deduct 360 from 374 and we're left with 14.
Include the next digit (0) from the dividend after 14, then repeat: 140 / 40

Let's proceed to step 6:
If we divide 140 by 40, we get 3 and a remainder of 20.
The next digit of our result is 3. 
Result so far: 21293.0
Subtracting 120 from 140 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.

On to step 7:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 21293.5
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.

Let's proceed to step 8:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21293.5
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.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21293.5
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.

Our division results in 21293.5 with a remaining 0.0.