864702 ÷ 40 
We're looking to find how many times 40 goes into 864702.

Advancing to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 40

Going ahead to step 2:
The number 40 fits into 86 2 times, leaving a remainder of 6.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 80 from 86, we get 6.
Grab the next digit (4) from the dividend, add it to 6, then carry on: 64 / 40

On to step 3:
40 goes into 64 1 times with a remainder of 24.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
Subtract 40 from 64 to get 24.
Bring next digit (7) of the dividend behind the 24 and repeat the process: 247 / 40

Step 4:
When dividing 247 by 40, we get 6 with a remainder of 7.
Use 6 as the next digit of our solution. 
Result so far: 216.0
Deduct 240 from 247 and we're left with 7.
Include the next digit (0) from the dividend after 7, then repeat: 70 / 40

Advancing to step 5:
When dividing 70 by 40, we get 1 with a remainder of 30.
The next digit of our result is 1. 
Result so far: 2161.0
If we take 40 away from 70, we end up with 30.
Bring next digit (2) of the dividend behind the 30 and repeat the process: 302 / 40

Advancing to step 6:
40 can be fit into 302 7 times, resulting in a remainder of 22.
Write down 7 as next digit of the result. 
Result so far: 21617.0
Subtracting 280 from 302 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 7:
If we divide 220 by 40, we get 5 and a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 21617.5
Subtracting 200 from 220 leaves us 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.

Going ahead to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 21617.55
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.

The final result is 21617.55 with a remainder of 0.0.