66854 divided by 40 
We're looking to find how many times 40 goes into 66854.

On to step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Bring next digit (6) of the dividend behind the 6 and repeat the process: 66 / 40

Let's proceed to step 2:
40 can be fit into 66 1 times, resulting in a remainder of 26.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 66, we end up with 26.
Fetch the next digit (8) from the dividend, attach it to 26 and continue: 268 / 40

Step 3:
If we divide 268 by 40, we get 6 and a remainder of 28.
Write down 6 as next digit of the result. 
Result so far: 16.0
If we subtract 240 from 268, we get 28.
Take the next digit (5) from the dividend and append it to 28, then repeat: 285 / 40

Let's proceed to step 4:
The number 40 fits into 285 7 times, leaving a remainder of 5.
Write down 7 as next digit of the result. 
Result so far: 167.0
If we subtract 280 from 285, we get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 40

On to step 5:
40 can be fit into 54 1 times, resulting in a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 1671.0
Subtract 40 from 54 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 6:
140 divided by 40 is 3 with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 1671.3
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.

Step 7:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 1671.35
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:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1671.35
If we take 0 away from 0, 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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 1671.35
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.

The final outcome is 1671.35, with a leftover of 0.0.