We divide 849407 by 40
Our goal is to divide 849407 by 40.

Step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Take the next digit (4) from the dividend and append it to 8, then repeat: 84 / 40

Step 2:
The number 40 fits into 84 2 times, leaving a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 80 from 84 and we're left with 4.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 40

Going ahead to step 3:
40 goes into 49 1 times with a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 21.0
Subtracting 40 from 49 leaves us with 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 40

Step 4:
94 divided by 40 is 2 with a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 212.0
If we take 80 away from 94, we end up with 14.
Take the next digit (0) from the dividend and append it to 14, then repeat: 140 / 40

On to step 5:
40 goes into 140 3 times with a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 2123.0
Deduct 120 from 140 and we're left with 20.
Include the next digit (7) from the dividend after 20, then repeat: 207 / 40

On to step 6:
The number 40 fits into 207 5 times, leaving a remainder of 7.
Use 5 as the next digit of our solution. 
Result so far: 21235.0
Subtract 200 from 207 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 7:
The number 40 fits into 70 1 times, leaving a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 21235.1
Subtracting 40 from 70 leaves us 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.

Step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 21235.17
If we take 280 away from 300, we end up 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 9:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 21235.175
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:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21235.175
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.

On to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21235.175
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.

After the division, we end up with 21235.175 and a remainder of 0.0.