We're dividing 863769 by 40 
We want to divide 863769 by 40.

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
If we subtract 0 from 8, we get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 40

Advancing to step 2:
The number 40 fits into 86 2 times, leaving a remainder of 6.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 80 away from 86, we end up with 6.
Bring next digit (3) of the dividend behind the 6 and repeat the process: 63 / 40

Step 3:
40 goes into 63 1 times with a remainder of 23.
Write down 1 as next digit of the result. 
Result so far: 21.0
Deduct 40 from 63 and we're left with 23.
Include the next digit (7) from the dividend after 23, then repeat: 237 / 40

Going ahead to step 4:
40 goes into 237 5 times with a remainder of 37.
The number 5 becomes the next digit in our result. 
Result so far: 215.0
If we subtract 200 from 237, we get 37.
Fetch the next digit (6) from the dividend, attach it to 37 and continue: 376 / 40

Going ahead to step 5:
If we divide 376 by 40, we get 9 and a remainder of 16.
Write down 9 as next digit of the result. 
Result so far: 2159.0
Subtract 360 from 376 to get 16.
Grab the next digit (9) from the dividend, add it to 16, then carry on: 169 / 40

Moving on to step 6:
40 can be fit into 169 4 times, resulting in a remainder of 9.
The number 4 becomes the next digit in our result. 
Result so far: 21594.0
The remainder is 9 after subtracting 160 from 169.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 7:
40 goes into 90 2 times with a remainder of 10.
Record the quotient 2 as the next digit in the result. 
Result so far: 21594.2
Subtract 80 from 90 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
40 goes into 100 2 times with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 21594.22
Subtract 80 from 100 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 21594.22 and a remainder of 0.02.