We're dividing 873405 by 40 
We want to figure out the number of times 873405 can be divided by 40.

Advancing to step 1:
If we divide 8 by 40, we get 0 and 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.
Append the next digit (7) from the dividend to 8 and continue with: 87 / 40

Step 2:
40 goes into 87 2 times with 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.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 40

Moving on to step 3:
40 can be fit into 73 1 times, resulting in a remainder of 33.
The next digit of our result is 1. 
Result so far: 21.0
Subtract 40 from 73 to get 33.
Include the next digit (4) from the dividend after 33, then repeat: 334 / 40

Step 4:
40 can be fit into 334 8 times, resulting in a remainder of 14.
Record the quotient 8 as the next digit in the result. 
Result so far: 218.0
If we take 320 away from 334, we end up with 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 40

On to step 5:
If we divide 140 by 40, we get 3 and a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 2183.0
If we take 120 away from 140, we end up with 20.
Fetch the next digit (5) from the dividend, attach it to 20 and continue: 205 / 40

Step 6:
205 divided by 40 is 5 with a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 21835.0
If we subtract 200 from 205, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 7:
If we divide 50 by 40, we get 1 and a remainder of 10.
The next digit of our result is 1. 
Result so far: 21835.1
If we take 40 away from 50, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The next digit of our result is 2. 
Result so far: 21835.12
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 21835.125
Subtracting 200 from 200 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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21835.125
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.

Let's proceed to step 11:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21835.125
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.

The final result is 21835.125 with a remainder of 0.0.