861636 divided by 40 
We're looking to find how many times 40 goes into 861636.

Step 1:
40 can be fit into 8 0 times, resulting in 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.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 40

Moving on to step 2:
40 can be fit into 86 2 times, resulting in a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 80 from 86 leaves us with 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 40

Advancing to step 3:
40 goes into 61 1 times with a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
Deduct 40 from 61 and we're left with 21.
Append the next digit (6) from the dividend to 21 and continue with: 216 / 40

Going ahead to step 4:
If we divide 216 by 40, we get 5 and a remainder of 16.
Record the quotient 5 as the next digit in the result. 
Result so far: 215.0
If we take 200 away from 216, we end up with 16.
Append the next digit (3) from the dividend to 16 and continue with: 163 / 40

On to step 5:
40 goes into 163 4 times with a remainder of 3.
Record the quotient 4 as the next digit in the result. 
Result so far: 2154.0
Deduct 160 from 163 and we're left with 3.
Include the next digit (6) from the dividend after 3, then repeat: 36 / 40

Let's proceed to step 6:
The number 40 fits into 36 0 times, leaving a remainder of 36.
Record the quotient 0 as the next digit in the result. 
Result so far: 21540.0
The remainder is 36 after subtracting 0 from 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 7:
When dividing 360 by 40, we get 9 with a remainder of 0.
Record the quotient 9 as the next digit in the result. 
Result so far: 21540.9
Subtract 360 from 360 to 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 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21540.9
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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21540.9
Subtract 0 from 0 to 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 21540.9 with a balance of 0.0.