We look at the division of 874306 by 40 
We want to figure out the number of times 874306 can be divided by 40.

Advancing to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 40

Going ahead to step 2:
87 divided by 40 is 2 with a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 80 from 87, we get 7.
Append the next digit (4) from the dividend to 7 and continue with: 74 / 40

Advancing to step 3:
40 can be fit into 74 1 times, resulting in a remainder of 34.
Write down 1 as next digit of the result. 
Result so far: 21.0
If we take 40 away from 74, we end up with 34.
Take the next digit (3) from the dividend and append it to 34, then repeat: 343 / 40

On to step 4:
40 goes into 343 8 times with a remainder of 23.
Put 8 as the next digit of the answer. 
Result so far: 218.0
If we subtract 320 from 343, we get 23.
Include the next digit (0) from the dividend after 23, then repeat: 230 / 40

Advancing to step 5:
40 can be fit into 230 5 times, resulting in a remainder of 30.
The next digit of our result is 5. 
Result so far: 2185.0
If we subtract 200 from 230, we get 30.
Grab the next digit (6) from the dividend, add it to 30, then carry on: 306 / 40

On to step 6:
If we divide 306 by 40, we get 7 and a remainder of 26.
The number 7 becomes the next digit in our result. 
Result so far: 21857.0
If we subtract 280 from 306, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 7:
260 divided by 40 is 6 with a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 21857.6
If we take 240 away from 260, 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.

On to step 8:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 21857.65
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:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21857.65
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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21857.65
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.

The quotient of the division is 21857.65, and the remainder is 0.0.