Let's divide 870922 by 40
We want to figure out the number of times 870922 can be divided by 40.

Moving 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
If we take 0 away from 8, we end up with 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 40

Going ahead to step 2:
If we divide 87 by 40, we get 2 and a remainder of 7.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 80 from 87 to get 7.
Bring next digit (0) of the dividend behind the 7 and repeat the process: 70 / 40

Let's proceed to step 3:
The number 40 fits into 70 1 times, leaving a remainder of 30.
The next digit of our result is 1. 
Result so far: 21.0
Deduct 40 from 70 and we're left with 30.
Take the next digit (9) from the dividend and append it to 30, then repeat: 309 / 40

Let's proceed to step 4:
If we divide 309 by 40, we get 7 and a remainder of 29.
Use 7 as the next digit of our solution. 
Result so far: 217.0
Subtracting 280 from 309 leaves us with 29.
Append the next digit (2) from the dividend to 29 and continue with: 292 / 40

Advancing to step 5:
The number 40 fits into 292 7 times, leaving a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 2177.0
Subtract 280 from 292 to get 12.
Fetch the next digit (2) from the dividend, attach it to 12 and continue: 122 / 40

Advancing to step 6:
When dividing 122 by 40, we get 3 with a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 21773.0
Subtract 120 from 122 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 7:
If we divide 20 by 40, we get 0 and a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 21773.0
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21773.05
If we take 200 away from 200, 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.

Advancing to step 9:
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: 21773.05
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.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21773.05
If we take 0 away from 0, 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.

Our division results in 21773.05 with a remaining 0.0.