856776 divided by 40 
Let's see how many times 40 fits into 856776.

Moving on to step 1:
8 divided by 40 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 40

Moving on to step 2:
When dividing 85 by 40, we get 2 with a remainder of 5.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 80 from 85 and we're left with 5.
Include the next digit (6) from the dividend after 5, then repeat: 56 / 40

On to step 3:
When dividing 56 by 40, we get 1 with a remainder of 16.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
Subtract 40 from 56 to get 16.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 40

Advancing to step 4:
40 goes into 167 4 times with a remainder of 7.
Use 4 as the next digit of our solution. 
Result so far: 214.0
The remainder is 7 after subtracting 160 from 167.
Append the next digit (7) from the dividend to 7 and continue with: 77 / 40

Advancing to step 5:
40 can be fit into 77 1 times, resulting in a remainder of 37.
The number 1 becomes the next digit in our result. 
Result so far: 2141.0
Subtract 40 from 77 to get 37.
Grab the next digit (6) from the dividend, add it to 37, then carry on: 376 / 40

On to step 6:
If we divide 376 by 40, we get 9 and a remainder of 16.
The number 9 becomes the next digit in our result. 
Result so far: 21419.0
Deduct 360 from 376 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 7:
When dividing 160 by 40, we get 4 with a remainder of 0.
The next digit of our result is 4. 
Result so far: 21419.4
The remainder is 0 after subtracting 160 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21419.4
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.

On to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21419.4
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.

In conclusion, the division gives 21419.4 with a balance of 0.0.