We divide 986853 by 40
We want to figure out the number of times 986853 can be divided by 40.

Let's proceed to step 1:
40 goes into 9 0 times with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Include the next digit (8) from the dividend after 9, then repeat: 98 / 40

Advancing to step 2:
40 can be fit into 98 2 times, resulting in a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 80 from 98 and we're left with 18.
Bring next digit (6) of the dividend behind the 18 and repeat the process: 186 / 40

Step 3:
When dividing 186 by 40, we get 4 with a remainder of 26.
The next digit of our result is 4. 
Result so far: 24.0
Deduct 160 from 186 and we're left with 26.
Include the next digit (8) from the dividend after 26, then repeat: 268 / 40

Advancing to step 4:
When dividing 268 by 40, we get 6 with a remainder of 28.
The number 6 becomes the next digit in our result. 
Result so far: 246.0
Deduct 240 from 268 and we're left with 28.
Fetch the next digit (5) from the dividend, attach it to 28 and continue: 285 / 40

On to step 5:
When dividing 285 by 40, we get 7 with a remainder of 5.
Use 7 as the next digit of our solution. 
Result so far: 2467.0
Deduct 280 from 285 and we're left with 5.
Fetch the next digit (3) from the dividend, attach it to 5 and continue: 53 / 40

Step 6:
If we divide 53 by 40, we get 1 and a remainder of 13.
The next digit of our result is 1. 
Result so far: 24671.0
Deduct 40 from 53 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 7:
130 divided by 40 is 3 with a remainder of 10.
Put 3 as the next digit of the answer. 
Result so far: 24671.3
If we take 120 away from 130, 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.

Advancing to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 24671.32
If we take 80 away from 100, 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.

Step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 24671.325
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.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24671.325
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.

Moving on to step 11:
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: 24671.325
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 24671.325 with a remainder of 0.0.