We look at the division of 86837399 by 40 
We're looking to find how many times 40 goes into 86837399.

On to step 1:
8 divided by 40 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 40

Going ahead to step 2:
40 goes into 86 2 times with a remainder of 6.
The next digit of our result is 2. 
Result so far: 2.0
If we take 80 away from 86, we end up with 6.
Include the next digit (8) from the dividend after 6, then repeat: 68 / 40

Step 3:
40 can be fit into 68 1 times, resulting in a remainder of 28.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
If we subtract 40 from 68, we get 28.
Fetch the next digit (3) from the dividend, attach it to 28 and continue: 283 / 40

On to step 4:
283 divided by 40 is 7 with a remainder of 3.
The next digit of our result is 7. 
Result so far: 217.0
Subtract 280 from 283 to get 3.
Take the next digit (7) from the dividend and append it to 3, then repeat: 37 / 40

Step 5:
40 can be fit into 37 0 times, resulting in a remainder of 37.
Put 0 as the next digit of the answer. 
Result so far: 2170.0
Deduct 0 from 37 and we're left with 37.
Bring next digit (3) of the dividend behind the 37 and repeat the process: 373 / 40

Step 6:
40 goes into 373 9 times with a remainder of 13.
The next digit of our result is 9. 
Result so far: 21709.0
Deduct 360 from 373 and we're left with 13.
Include the next digit (9) from the dividend after 13, then repeat: 139 / 40

Moving on to step 7:
If we divide 139 by 40, we get 3 and a remainder of 19.
The next digit of our result is 3. 
Result so far: 217093.0
If we subtract 120 from 139, we get 19.
Grab the next digit (9) from the dividend, add it to 19, then carry on: 199 / 40

Step 8:
40 can be fit into 199 4 times, resulting in a remainder of 39.
The next digit of our result is 4. 
Result so far: 2170934.0
Deduct 160 from 199 and we're left with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 9:
40 goes into 390 9 times with a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 2170934.9
Subtracting 360 from 390 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 10:
300 divided by 40 is 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 2170934.97
Subtracting 280 from 300 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.

Step 11:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2170934.975
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.

Let's proceed to step 12:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2170934.975
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.

Step 13:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2170934.975
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 final result is 2170934.975 with a remainder of 0.0.