Let's divide 861889 by 40
We want to divide 861889 by 40.

Step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
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

Moving on to step 2:
If we divide 86 by 40, we get 2 and a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 80 from 86 to get 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 40

Going ahead to step 3:
When dividing 61 by 40, we get 1 with a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
If we subtract 40 from 61, we get 21.
Fetch the next digit (8) from the dividend, attach it to 21 and continue: 218 / 40

Advancing to step 4:
40 goes into 218 5 times with a remainder of 18.
Put 5 as the next digit of the answer. 
Result so far: 215.0
Subtracting 200 from 218 leaves us with 18.
Grab the next digit (8) from the dividend, add it to 18, then carry on: 188 / 40

Step 5:
When dividing 188 by 40, we get 4 with a remainder of 28.
The next digit of our result is 4. 
Result so far: 2154.0
If we take 160 away from 188, we end up with 28.
Include the next digit (9) from the dividend after 28, then repeat: 289 / 40

Step 6:
40 goes into 289 7 times with a remainder of 9.
Write down 7 as next digit of the result. 
Result so far: 21547.0
The remainder is 9 after subtracting 280 from 289.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 7:
If we divide 90 by 40, we get 2 and a remainder of 10.
Record the quotient 2 as the next digit in the result. 
Result so far: 21547.2
Deduct 80 from 90 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 21547.22
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.

The quotient of the division is 21547.22, and the remainder is 0.02.