87235 ÷ 40 
Let's see how many times 40 fits into 87235.

Going ahead to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Include the next digit (7) from the dividend after 8, then repeat: 87 / 40

Moving on to step 2:
40 goes into 87 2 times with a remainder of 7.
The next digit of our result is 2. 
Result so far: 2.0
If we take 80 away from 87, we end up with 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 40

On to step 3:
When dividing 72 by 40, we get 1 with a remainder of 32.
Use 1 as the next digit of our solution. 
Result so far: 21.0
If we subtract 40 from 72, we get 32.
Fetch the next digit (3) from the dividend, attach it to 32 and continue: 323 / 40

Going ahead to step 4:
If we divide 323 by 40, we get 8 and a remainder of 3.
The next digit of our result is 8. 
Result so far: 218.0
Subtract 320 from 323 to get 3.
Take the next digit (5) from the dividend and append it to 3, then repeat: 35 / 40

Advancing to step 5:
40 goes into 35 0 times with a remainder of 35.
Put 0 as the next digit of the answer. 
Result so far: 2180.0
The remainder is 35 after subtracting 0 from 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 6:
When dividing 350 by 40, we get 8 with a remainder of 30.
Put 8 as the next digit of the answer. 
Result so far: 2180.8
Deduct 320 from 350 and we're left 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.

Step 7:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The next digit of our result is 7. 
Result so far: 2180.87
Subtracting 280 from 300 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.

Let's proceed to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 2180.875
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 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: 2180.875
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:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2180.875
If we take 0 away from 0, we end up 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.

In conclusion, the division gives 2180.875 with a balance of 0.0.