Let's divide 86316 by 40
We're looking to find how many times 40 goes into 86316.

Advancing to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 40

Step 2:
40 goes into 86 2 times with a remainder of 6.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 80 from 86 leaves us with 6.
Fetch the next digit (3) from the dividend, attach it to 6 and continue: 63 / 40

Step 3:
40 goes into 63 1 times with a remainder of 23.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
Deduct 40 from 63 and we're left with 23.
Fetch the next digit (1) from the dividend, attach it to 23 and continue: 231 / 40

Advancing to step 4:
When dividing 231 by 40, we get 5 with a remainder of 31.
Use 5 as the next digit of our solution. 
Result so far: 215.0
The remainder is 31 after subtracting 200 from 231.
Take the next digit (6) from the dividend and append it to 31, then repeat: 316 / 40

Step 5:
40 can be fit into 316 7 times, resulting in a remainder of 36.
Use 7 as the next digit of our solution. 
Result so far: 2157.0
Subtract 280 from 316 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 6:
When dividing 360 by 40, we get 9 with a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 2157.9
The remainder is 0 after subtracting 360 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 7:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2157.9
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.

Advancing to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2157.9
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 quotient of the division is 2157.9, and the remainder is 0.0.