We look at the division of 851411 by 40 
We want to divide 851411 by 40.

Step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
The next digit of our result is 0. 
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

Going ahead to step 2:
40 goes into 85 2 times with a remainder of 5.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 80 from 85 to get 5.
Grab the next digit (1) from the dividend, add it to 5, then carry on: 51 / 40

Moving on to step 3:
51 divided by 40 is 1 with a remainder of 11.
Write down 1 as next digit of the result. 
Result so far: 21.0
Subtract 40 from 51 to get 11.
Take the next digit (4) from the dividend and append it to 11, then repeat: 114 / 40

Let's proceed to step 4:
The number 40 fits into 114 2 times, leaving a remainder of 34.
Record the quotient 2 as the next digit in the result. 
Result so far: 212.0
Deduct 80 from 114 and we're left with 34.
Grab the next digit (1) from the dividend, add it to 34, then carry on: 341 / 40

Moving on to step 5:
When dividing 341 by 40, we get 8 with a remainder of 21.
Use 8 as the next digit of our solution. 
Result so far: 2128.0
The remainder is 21 after subtracting 320 from 341.
Grab the next digit (1) from the dividend, add it to 21, then carry on: 211 / 40

Advancing to step 6:
When dividing 211 by 40, we get 5 with a remainder of 11.
Write down 5 as next digit of the result. 
Result so far: 21285.0
If we subtract 200 from 211, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 7:
If we divide 110 by 40, we get 2 and a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 21285.2
Deduct 80 from 110 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 21285.27
If we take 280 away from 300, we end up 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.

Advancing to step 9:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 21285.275
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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21285.275
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.

Moving on to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21285.275
The remainder is 0 after subtracting 0 from 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 outcome is 21285.275, with a leftover of 0.0.