We divide 861848 by 40
We want to figure out the number of times 861848 can be divided by 40.

Step 1:
40 goes into 8 0 times with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 40

Step 2:
86 divided by 40 is 2 with a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 80 from 86 and we're left with 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 40

Step 3:
If we divide 61 by 40, we get 1 and a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
If we subtract 40 from 61, we get 21.
Include the next digit (8) from the dividend after 21, then repeat: 218 / 40

On to step 4:
218 divided by 40 is 5 with a remainder of 18.
Write down 5 as next digit of the result. 
Result so far: 215.0
If we take 200 away from 218, we end up with 18.
Grab the next digit (4) from the dividend, add it to 18, then carry on: 184 / 40

Step 5:
The number 40 fits into 184 4 times, leaving a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 2154.0
If we take 160 away from 184, we end up with 24.
Include the next digit (8) from the dividend after 24, then repeat: 248 / 40

Step 6:
The number 40 fits into 248 6 times, leaving a remainder of 8.
Use 6 as the next digit of our solution. 
Result so far: 21546.0
Subtract 240 from 248 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 7:
80 divided by 40 is 2 with a remainder of 0.
The next digit of our result is 2. 
Result so far: 21546.2
Subtracting 80 from 80 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 8:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21546.2
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.

Advancing to step 9:
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: 21546.2
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.

After the division, we end up with 21546.2 and a remainder of 0.0.