845706 divided by 40 
Our goal is to divide 845706 by 40.

Step 1:
The number 40 fits into 8 0 times, leaving 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.
Take the next digit (4) from the dividend and append it to 8, then repeat: 84 / 40

Moving on to step 2:
When dividing 84 by 40, we get 2 with a remainder of 4.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 84, we get 4.
Bring next digit (5) of the dividend behind the 4 and repeat the process: 45 / 40

Going ahead to step 3:
The number 40 fits into 45 1 times, leaving a remainder of 5.
Put 1 as the next digit of the answer. 
Result so far: 21.0
If we take 40 away from 45, we end up with 5.
Append the next digit (7) from the dividend to 5 and continue with: 57 / 40

Step 4:
If we divide 57 by 40, we get 1 and a remainder of 17.
Put 1 as the next digit of the answer. 
Result so far: 211.0
Subtract 40 from 57 to get 17.
Append the next digit (0) from the dividend to 17 and continue with: 170 / 40

Moving on to step 5:
The number 40 fits into 170 4 times, leaving a remainder of 10.
Put 4 as the next digit of the answer. 
Result so far: 2114.0
Subtracting 160 from 170 leaves us with 10.
Take the next digit (6) from the dividend and append it to 10, then repeat: 106 / 40

Advancing to step 6:
106 divided by 40 is 2 with a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 21142.0
Subtract 80 from 106 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 7:
When dividing 260 by 40, we get 6 with a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 21142.6
If we take 240 away from 260, we end up 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.

Advancing to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 21142.65
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.

Going ahead to step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21142.65
Deduct 0 from 0 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.

On to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21142.65
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.

Our division results in 21142.65 with a remaining 0.0.