860456 ÷ 40 
We're looking to find how many times 40 goes into 860456.

Advancing to step 1:
8 divided by 40 is 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 40

Step 2:
If we divide 86 by 40, we get 2 and a remainder of 6.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 80 from 86 leaves us with 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 40

On to step 3:
40 can be fit into 60 1 times, resulting in a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
Subtract 40 from 60 to get 20.
Include the next digit (4) from the dividend after 20, then repeat: 204 / 40

On to step 4:
When dividing 204 by 40, we get 5 with a remainder of 4.
Use 5 as the next digit of our solution. 
Result so far: 215.0
If we take 200 away from 204, we end up with 4.
Include the next digit (5) from the dividend after 4, then repeat: 45 / 40

Let's proceed to step 5:
40 can be fit into 45 1 times, resulting in a remainder of 5.
The next digit of our result is 1. 
Result so far: 2151.0
Subtracting 40 from 45 leaves us with 5.
Fetch the next digit (6) from the dividend, attach it to 5 and continue: 56 / 40

On to step 6:
40 can be fit into 56 1 times, resulting in a remainder of 16.
Use 1 as the next digit of our solution. 
Result so far: 21511.0
Subtract 40 from 56 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 7:
The number 40 fits into 160 4 times, leaving a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 21511.4
Deduct 160 from 160 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 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21511.4
The remainder is 0 after subtracting 0 from 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 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21511.4
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.

Our division results in 21511.4 with a remaining 0.0.