850805 ÷ 40 
Our goal is to divide 850805 by 40.

Step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 40

Moving on to step 2:
85 divided by 40 is 2 with a remainder of 5.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 5 after subtracting 80 from 85.
Bring next digit (0) of the dividend behind the 5 and repeat the process: 50 / 40

On to step 3:
The number 40 fits into 50 1 times, leaving a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
Subtract 40 from 50 to get 10.
Fetch the next digit (8) from the dividend, attach it to 10 and continue: 108 / 40

Let's proceed to step 4:
40 can be fit into 108 2 times, resulting in a remainder of 28.
Write down 2 as next digit of the result. 
Result so far: 212.0
Subtracting 80 from 108 leaves us with 28.
Append the next digit (0) from the dividend to 28 and continue with: 280 / 40

Advancing to step 5:
40 can be fit into 280 7 times, resulting in a remainder of 0.
Write down 7 as next digit of the result. 
Result so far: 2127.0
Deduct 280 from 280 and we're left with 0.
Take the next digit (5) from the dividend and append it to 0, then repeat: 5 / 40

Going ahead to step 6:
If we divide 5 by 40, we get 0 and a remainder of 5.
The next digit of our result is 0. 
Result so far: 21270.0
Subtracting 0 from 5 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 7:
The number 40 fits into 50 1 times, leaving a remainder of 10.
Put 1 as the next digit of the answer. 
Result so far: 21270.1
Subtracting 40 from 50 leaves us 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.

Moving on 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: 21270.12
The remainder is 20 after subtracting 80 from 100.
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 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21270.125
If we take 200 away from 200, 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.

Step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21270.125
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.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21270.125
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.

The final result is 21270.125 with a remainder of 0.0.