We're dividing 866988 by 40 
We want to figure out the number of times 866988 can be divided by 40.

On to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 40

Step 2:
40 goes into 86 2 times with a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 6 after subtracting 80 from 86.
Grab the next digit (6) from the dividend, add it to 6, then carry on: 66 / 40

Advancing to step 3:
40 can be fit into 66 1 times, resulting in a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
Deduct 40 from 66 and we're left with 26.
Grab the next digit (9) from the dividend, add it to 26, then carry on: 269 / 40

On to step 4:
The number 40 fits into 269 6 times, leaving a remainder of 29.
Write down 6 as next digit of the result. 
Result so far: 216.0
Subtracting 240 from 269 leaves us with 29.
Take the next digit (8) from the dividend and append it to 29, then repeat: 298 / 40

On to step 5:
40 goes into 298 7 times with a remainder of 18.
Record the quotient 7 as the next digit in the result. 
Result so far: 2167.0
Subtracting 280 from 298 leaves us with 18.
Grab the next digit (8) from the dividend, add it to 18, then carry on: 188 / 40

Advancing to step 6:
When dividing 188 by 40, we get 4 with a remainder of 28.
Record the quotient 4 as the next digit in the result. 
Result so far: 21674.0
The remainder is 28 after subtracting 160 from 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 7:
280 divided by 40 is 7 with a remainder of 0.
The number 7 becomes the next digit in our result. 
Result so far: 21674.7
If we take 280 away from 280, we end up 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 8:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21674.7
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.

Going ahead to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21674.7
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.

In conclusion, the division gives 21674.7 with a balance of 0.0.