Let's divide 851905 by 40
We're looking to find how many times 40 goes into 851905.

Moving on to step 1:
When dividing 8 by 40, we get 0 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.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 40

Let's proceed to step 2:
40 goes into 85 2 times with a remainder of 5.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 85 to get 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 40

Moving on to step 3:
The number 40 fits into 51 1 times, leaving a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 21.0
If we subtract 40 from 51, we get 11.
Append the next digit (9) from the dividend to 11 and continue with: 119 / 40

Moving on to step 4:
If we divide 119 by 40, we get 2 and a remainder of 39.
The next digit of our result is 2. 
Result so far: 212.0
The remainder is 39 after subtracting 80 from 119.
Include the next digit (0) from the dividend after 39, then repeat: 390 / 40

Advancing to step 5:
The number 40 fits into 390 9 times, leaving a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 2129.0
Subtract 360 from 390 to get 30.
Bring next digit (5) of the dividend behind the 30 and repeat the process: 305 / 40

Advancing to step 6:
40 can be fit into 305 7 times, resulting in a remainder of 25.
Write down 7 as next digit of the result. 
Result so far: 21297.0
If we take 280 away from 305, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 7:
When dividing 250 by 40, we get 6 with a remainder of 10.
Record the quotient 6 as the next digit in the result. 
Result so far: 21297.6
Subtract 240 from 250 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.

Going ahead to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 21297.62
If we subtract 80 from 100, we 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.

Step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21297.625
Deduct 200 from 200 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 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21297.625
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.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21297.625
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.

After the division, we end up with 21297.625 and a remainder of 0.0.