Let's divide 861925 by 40
Our goal is to divide 861925 by 40.

Step 1:
40 goes into 8 0 times with 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.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 40

Step 2:
40 goes into 86 2 times with a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 6 after subtracting 80 from 86.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 40

Going ahead to step 3:
61 divided by 40 is 1 with a remainder of 21.
The next digit of our result is 1. 
Result so far: 21.0
Subtracting 40 from 61 leaves us with 21.
Take the next digit (9) from the dividend and append it to 21, then repeat: 219 / 40

Going ahead to step 4:
219 divided by 40 is 5 with a remainder of 19.
Use 5 as the next digit of our solution. 
Result so far: 215.0
Subtracting 200 from 219 leaves us with 19.
Take the next digit (2) from the dividend and append it to 19, then repeat: 192 / 40

On to step 5:
40 can be fit into 192 4 times, resulting in a remainder of 32.
The next digit of our result is 4. 
Result so far: 2154.0
If we take 160 away from 192, we end up with 32.
Fetch the next digit (5) from the dividend, attach it to 32 and continue: 325 / 40

Moving on to step 6:
When dividing 325 by 40, we get 8 with a remainder of 5.
Write down 8 as next digit of the result. 
Result so far: 21548.0
If we take 320 away from 325, we end up 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.

Let's proceed to step 7:
If we divide 50 by 40, we get 1 and a remainder of 10.
Use 1 as the next digit of our solution. 
Result so far: 21548.1
Deduct 40 from 50 and we're left 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 goes into 100 2 times with a remainder of 20.
The next digit of our result is 2. 
Result so far: 21548.12
Deduct 80 from 100 and we're left 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.

Moving on to step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 21548.125
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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 21548.125
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.

Advancing to step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21548.125
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 quotient of the division is 21548.125, and the remainder is 0.0.