Let's divide 857363 by 40
Let's see how many times 40 fits into 857363.

Advancing to step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 40

Advancing to step 2:
85 divided by 40 is 2 with a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 85 leaves us with 5.
Take the next digit (7) from the dividend and append it to 5, then repeat: 57 / 40

Step 3:
The number 40 fits into 57 1 times, leaving a remainder of 17.
Use 1 as the next digit of our solution. 
Result so far: 21.0
Deduct 40 from 57 and we're left with 17.
Fetch the next digit (3) from the dividend, attach it to 17 and continue: 173 / 40

Advancing to step 4:
If we divide 173 by 40, we get 4 and a remainder of 13.
Put 4 as the next digit of the answer. 
Result so far: 214.0
If we take 160 away from 173, we end up with 13.
Append the next digit (6) from the dividend to 13 and continue with: 136 / 40

Advancing to step 5:
When dividing 136 by 40, we get 3 with a remainder of 16.
Write down 3 as next digit of the result. 
Result so far: 2143.0
If we take 120 away from 136, we end up with 16.
Append the next digit (3) from the dividend to 16 and continue with: 163 / 40

Going ahead to step 6:
When dividing 163 by 40, we get 4 with a remainder of 3.
Put 4 as the next digit of the answer. 
Result so far: 21434.0
If we take 160 away from 163, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 7:
30 divided by 40 is 0 with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 21434.0
Deduct 0 from 30 and we're left 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.

Let's proceed to step 8:
300 divided by 40 is 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 21434.07
Subtracting 280 from 300 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 9:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 21434.075
If we subtract 200 from 200, 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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21434.075
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.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21434.075
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.

The final result is 21434.075 with a remainder of 0.0.