We're dividing 853595 by 40 
Let's see how many times 40 fits into 853595.

On to step 1:
40 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 40

Step 2:
85 divided by 40 is 2 with a remainder of 5.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 80 from 85, we get 5.
Bring next digit (3) of the dividend behind the 5 and repeat the process: 53 / 40

On to step 3:
When dividing 53 by 40, we get 1 with a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 21.0
If we take 40 away from 53, we end up with 13.
Bring next digit (5) of the dividend behind the 13 and repeat the process: 135 / 40

On to step 4:
135 divided by 40 is 3 with a remainder of 15.
Record the quotient 3 as the next digit in the result. 
Result so far: 213.0
If we take 120 away from 135, we end up with 15.
Include the next digit (9) from the dividend after 15, then repeat: 159 / 40

Going ahead to step 5:
When dividing 159 by 40, we get 3 with a remainder of 39.
Put 3 as the next digit of the answer. 
Result so far: 2133.0
If we subtract 120 from 159, we get 39.
Bring next digit (5) of the dividend behind the 39 and repeat the process: 395 / 40

Moving on to step 6:
If we divide 395 by 40, we get 9 and a remainder of 35.
Write down 9 as next digit of the result. 
Result so far: 21339.0
If we subtract 360 from 395, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 7:
40 can be fit into 350 8 times, resulting in a remainder of 30.
The number 8 becomes the next digit in our result. 
Result so far: 21339.8
Deduct 320 from 350 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
40 goes into 300 7 times with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 21339.87
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 21339.875
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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21339.875
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.

Moving on to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21339.875
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.

In conclusion, the division gives 21339.875 with a balance of 0.0.