861237 divided by 40 
We're looking to find how many times 40 goes into 861237.

Going ahead to step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 40

On to step 2:
86 divided by 40 is 2 with a remainder of 6.
The number 2 becomes the next digit in our 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

Advancing to step 3:
40 goes into 61 1 times with a remainder of 21.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
If we subtract 40 from 61, we get 21.
Fetch the next digit (2) from the dividend, attach it to 21 and continue: 212 / 40

Moving on to step 4:
212 divided by 40 is 5 with a remainder of 12.
Write down 5 as next digit of the result. 
Result so far: 215.0
If we take 200 away from 212, we end up with 12.
Bring next digit (3) of the dividend behind the 12 and repeat the process: 123 / 40

Let's proceed to step 5:
123 divided by 40 is 3 with a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 2153.0
If we subtract 120 from 123, we get 3.
Take the next digit (7) from the dividend and append it to 3, then repeat: 37 / 40

Let's proceed to step 6:
40 goes into 37 0 times with a remainder of 37.
The number 0 becomes the next digit in our result. 
Result so far: 21530.0
Subtracting 0 from 37 leaves us with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Advancing to step 7:
When dividing 370 by 40, we get 9 with a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 21530.9
The remainder is 10 after subtracting 360 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 21530.92
Subtracting 80 from 100 leaves us 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.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21530.925
If we subtract 200 from 200, 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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21530.925
Deduct 0 from 0 and we're left 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.

Advancing to step 11:
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: 21530.925
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.

In conclusion, the division gives 21530.925 with a balance of 0.0.