We're dividing 851550 by 40 
We want to figure out the number of times 851550 can be divided by 40.

Moving on to step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 40

Advancing to step 2:
40 goes into 85 2 times with a remainder of 5.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 5 after subtracting 80 from 85.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 40

Moving on to step 3:
If we divide 51 by 40, we get 1 and a remainder of 11.
The next digit of our result is 1. 
Result so far: 21.0
If we take 40 away from 51, we end up with 11.
Take the next digit (5) from the dividend and append it to 11, then repeat: 115 / 40

Going ahead to step 4:
The number 40 fits into 115 2 times, leaving a remainder of 35.
The next digit of our result is 2. 
Result so far: 212.0
If we take 80 away from 115, we end up with 35.
Include the next digit (5) from the dividend after 35, then repeat: 355 / 40

Step 5:
The number 40 fits into 355 8 times, leaving a remainder of 35.
Write down 8 as next digit of the result. 
Result so far: 2128.0
If we subtract 320 from 355, we get 35.
Take the next digit (0) from the dividend and append it to 35, then repeat: 350 / 40

On to step 6:
The number 40 fits into 350 8 times, leaving a remainder of 30.
Put 8 as the next digit of the answer. 
Result so far: 21288.0
Subtract 320 from 350 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 7:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 21288.7
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.
The number 5 becomes the next digit in our result. 
Result so far: 21288.75
If we take 200 away from 200, 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.

Let's proceed to step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21288.75
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.

Step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21288.75
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.

The final result is 21288.75 with a remainder of 0.0.