We're dividing 856985 by 40 
We want to figure out the number of times 856985 can be divided by 40.

Going ahead to step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 40

Let's proceed to step 2:
When dividing 85 by 40, we get 2 with a remainder of 5.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 80 from 85 leaves us with 5.
Append the next digit (6) from the dividend to 5 and continue with: 56 / 40

Let's proceed to step 3:
If we divide 56 by 40, we get 1 and a remainder of 16.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
The remainder is 16 after subtracting 40 from 56.
Take the next digit (9) from the dividend and append it to 16, then repeat: 169 / 40

Let's proceed to step 4:
40 can be fit into 169 4 times, resulting in a remainder of 9.
The number 4 becomes the next digit in our result. 
Result so far: 214.0
Subtracting 160 from 169 leaves us with 9.
Include the next digit (8) from the dividend after 9, then repeat: 98 / 40

On to step 5:
If we divide 98 by 40, we get 2 and a remainder of 18.
Put 2 as the next digit of the answer. 
Result so far: 2142.0
Subtracting 80 from 98 leaves us with 18.
Grab the next digit (5) from the dividend, add it to 18, then carry on: 185 / 40

Step 6:
If we divide 185 by 40, we get 4 and a remainder of 25.
Use 4 as the next digit of our solution. 
Result so far: 21424.0
The remainder is 25 after subtracting 160 from 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 7:
If we divide 250 by 40, we get 6 and a remainder of 10.
The next digit of our result is 6. 
Result so far: 21424.6
If we subtract 240 from 250, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The next digit of our result is 2. 
Result so far: 21424.62
Subtract 80 from 100 to 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.

Let's proceed to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 21424.625
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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21424.625
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.

Moving on to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21424.625
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 21424.625 and a remainder of 0.0.