We divide 838706 by 40
Our goal is to divide 838706 by 40.

Moving on to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Append the next digit (3) from the dividend to 8 and continue with: 83 / 40

Moving on to step 2:
40 goes into 83 2 times with a remainder of 3.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 80 from 83 and we're left with 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 40

Moving on to step 3:
38 divided by 40 is 0 with a remainder of 38.
Put 0 as the next digit of the answer. 
Result so far: 20.0
If we subtract 0 from 38, we get 38.
Grab the next digit (7) from the dividend, add it to 38, then carry on: 387 / 40

Advancing to step 4:
When dividing 387 by 40, we get 9 with a remainder of 27.
The number 9 becomes the next digit in our result. 
Result so far: 209.0
If we take 360 away from 387, we end up with 27.
Take the next digit (0) from the dividend and append it to 27, then repeat: 270 / 40

Going ahead to step 5:
40 can be fit into 270 6 times, resulting in a remainder of 30.
The next digit of our result is 6. 
Result so far: 2096.0
If we subtract 240 from 270, we get 30.
Bring next digit (6) of the dividend behind the 30 and repeat the process: 306 / 40

Step 6:
The number 40 fits into 306 7 times, leaving a remainder of 26.
The number 7 becomes the next digit in our result. 
Result so far: 20967.0
Subtract 280 from 306 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 7:
260 divided by 40 is 6 with a remainder of 20.
Write down 6 as next digit of the result. 
Result so far: 20967.6
Subtract 240 from 260 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 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 20967.65
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.

Step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20967.65
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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 20967.65
Subtract 0 from 0 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.

After the division, we end up with 20967.65 and a remainder of 0.0.