We look at the division of 86613 by 40 
We're looking to find how many times 40 goes into 86613.

Advancing to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 40

Let's proceed to step 2:
If we divide 86 by 40, we get 2 and a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 80 away from 86, we end up with 6.
Take the next digit (6) from the dividend and append it to 6, then repeat: 66 / 40

Advancing to step 3:
When dividing 66 by 40, we get 1 with a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
If we take 40 away from 66, we end up with 26.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 40

Advancing to step 4:
40 goes into 261 6 times with a remainder of 21.
Put 6 as the next digit of the answer. 
Result so far: 216.0
If we subtract 240 from 261, we get 21.
Bring next digit (3) of the dividend behind the 21 and repeat the process: 213 / 40

Moving on to step 5:
40 can be fit into 213 5 times, resulting in a remainder of 13.
Put 5 as the next digit of the answer. 
Result so far: 2165.0
Subtract 200 from 213 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 6:
40 goes into 130 3 times with a remainder of 10.
The next digit of our result is 3. 
Result so far: 2165.3
If we subtract 120 from 130, we 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.

Step 7:
If we divide 100 by 40, we get 2 and a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 2165.32
If we subtract 80 from 100, 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.

Let's proceed to step 8:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 2165.325
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.

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: 2165.325
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.

Let's proceed to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2165.325
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.

The final result is 2165.325 with a remainder of 0.0.