We're dividing 855183 by 40 
We want to figure out the number of times 855183 can be divided by 40.

Advancing 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
Deduct 0 from 8 and we're left with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 40

On to step 2:
If we divide 85 by 40, we get 2 and 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.
Take the next digit (5) from the dividend and append it to 5, then repeat: 55 / 40

Advancing to step 3:
When dividing 55 by 40, we get 1 with a remainder of 15.
Write down 1 as next digit of the result. 
Result so far: 21.0
If we subtract 40 from 55, we get 15.
Grab the next digit (1) from the dividend, add it to 15, then carry on: 151 / 40

Going ahead to step 4:
151 divided by 40 is 3 with a remainder of 31.
Record the quotient 3 as the next digit in the result. 
Result so far: 213.0
Subtract 120 from 151 to get 31.
Fetch the next digit (8) from the dividend, attach it to 31 and continue: 318 / 40

Advancing to step 5:
If we divide 318 by 40, we get 7 and a remainder of 38.
The next digit of our result is 7. 
Result so far: 2137.0
If we take 280 away from 318, we end up with 38.
Append the next digit (3) from the dividend to 38 and continue with: 383 / 40

On to step 6:
383 divided by 40 is 9 with a remainder of 23.
Put 9 as the next digit of the answer. 
Result so far: 21379.0
Deduct 360 from 383 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing 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: 21379.5
The remainder is 30 after subtracting 200 from 230.
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:
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: 21379.57
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.

Going ahead to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 21379.575
The remainder is 0 after subtracting 200 from 200.
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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21379.575
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.

Let's proceed to step 11:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21379.575
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.

The final result is 21379.575 with a remainder of 0.0.