Let's divide 861137 by 40
We want to divide 861137 by 40.

On to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 40

Advancing to step 2:
86 divided by 40 is 2 with a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 6 after subtracting 80 from 86.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 40

Moving on to step 3:
40 can be fit into 61 1 times, resulting in a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 21.0
The remainder is 21 after subtracting 40 from 61.
Fetch the next digit (1) from the dividend, attach it to 21 and continue: 211 / 40

Moving on to step 4:
40 can be fit into 211 5 times, resulting in a remainder of 11.
Write down 5 as next digit of the result. 
Result so far: 215.0
If we subtract 200 from 211, we get 11.
Bring next digit (3) of the dividend behind the 11 and repeat the process: 113 / 40

Let's proceed to step 5:
When dividing 113 by 40, we get 2 with a remainder of 33.
Use 2 as the next digit of our solution. 
Result so far: 2152.0
If we take 80 away from 113, we end up with 33.
Include the next digit (7) from the dividend after 33, then repeat: 337 / 40

Let's proceed to step 6:
337 divided by 40 is 8 with a remainder of 17.
Write down 8 as next digit of the result. 
Result so far: 21528.0
The remainder is 17 after subtracting 320 from 337.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 7:
40 can be fit into 170 4 times, resulting in a remainder of 10.
Write down 4 as next digit of the result. 
Result so far: 21528.4
Subtract 160 from 170 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 21528.42
Deduct 80 from 100 and we're left 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 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 21528.425
Deduct 200 from 200 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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21528.425
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.

Going ahead to step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21528.425
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.

In conclusion, the division gives 21528.425 with a balance of 0.0.