We look at the division of 866018 by 40 
We're looking to find how many times 40 goes into 866018.

On to step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 40

Going ahead to 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
The remainder is 6 after subtracting 80 from 86.
Include the next digit (6) from the dividend after 6, then repeat: 66 / 40

Going ahead to step 3:
If we divide 66 by 40, we get 1 and a remainder of 26.
Use 1 as the next digit of our solution. 
Result so far: 21.0
If we subtract 40 from 66, we get 26.
Grab the next digit (0) from the dividend, add it to 26, then carry on: 260 / 40

Let's proceed to step 4:
40 goes into 260 6 times with a remainder of 20.
Put 6 as the next digit of the answer. 
Result so far: 216.0
Deduct 240 from 260 and we're left with 20.
Bring next digit (1) of the dividend behind the 20 and repeat the process: 201 / 40

On to step 5:
If we divide 201 by 40, we get 5 and a remainder of 1.
The next digit of our result is 5. 
Result so far: 2165.0
The remainder is 1 after subtracting 200 from 201.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 40

Let's proceed to step 6:
The number 40 fits into 18 0 times, leaving a remainder of 18.
Put 0 as the next digit of the answer. 
Result so far: 21650.0
If we take 0 away from 18, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 7:
The number 40 fits into 180 4 times, leaving a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 21650.4
Subtracting 160 from 180 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:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 21650.45
Subtract 200 from 200 to 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.

On to step 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21650.45
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.

Going ahead to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21650.45
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.

In conclusion, the division gives 21650.45 with a balance of 0.0.