Let's divide 85527 by 40
We want to divide 85527 by 40.

Let's proceed to 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 subtract 0 from 8, we get 8.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 40

Moving on to step 2:
The number 40 fits into 85 2 times, leaving a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 80 from 85 and we're left with 5.
Bring next digit (5) of the dividend behind the 5 and repeat the process: 55 / 40

Let's proceed to step 3:
When dividing 55 by 40, we get 1 with a remainder of 15.
Use 1 as the next digit of our solution. 
Result so far: 21.0
Subtracting 40 from 55 leaves us with 15.
Grab the next digit (2) from the dividend, add it to 15, then carry on: 152 / 40

Step 4:
If we divide 152 by 40, we get 3 and a remainder of 32.
Use 3 as the next digit of our solution. 
Result so far: 213.0
Subtracting 120 from 152 leaves us with 32.
Grab the next digit (7) from the dividend, add it to 32, then carry on: 327 / 40

Going ahead to step 5:
40 can be fit into 327 8 times, resulting in a remainder of 7.
Record the quotient 8 as the next digit in the result. 
Result so far: 2138.0
If we subtract 320 from 327, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 6:
70 divided by 40 is 1 with a remainder of 30.
Use 1 as the next digit of our solution. 
Result so far: 2138.1
If we take 40 away from 70, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 7:
300 divided by 40 is 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 2138.17
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2138.175
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.

Going ahead to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2138.175
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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2138.175
If we subtract 0 from 0, we 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.

The final outcome is 2138.175, with a leftover of 0.0.