We look at the division of 87864 by 40 
We want to figure out the number of times 87864 can be divided by 40.

Moving on to step 1:
If we divide 8 by 40, we get 0 and 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.
Include the next digit (7) from the dividend after 8, then repeat: 87 / 40

Moving on to step 2:
40 can be fit into 87 2 times, resulting in a remainder of 7.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 87 leaves us with 7.
Take the next digit (8) from the dividend and append it to 7, then repeat: 78 / 40

Step 3:
When dividing 78 by 40, we get 1 with a remainder of 38.
Put 1 as the next digit of the answer. 
Result so far: 21.0
The remainder is 38 after subtracting 40 from 78.
Bring next digit (6) of the dividend behind the 38 and repeat the process: 386 / 40

Going ahead to step 4:
40 goes into 386 9 times with a remainder of 26.
Write down 9 as next digit of the result. 
Result so far: 219.0
If we subtract 360 from 386, we get 26.
Take the next digit (4) from the dividend and append it to 26, then repeat: 264 / 40

Moving on to step 5:
264 divided by 40 is 6 with a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 2196.0
The remainder is 24 after subtracting 240 from 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 6:
40 goes into 240 6 times with a remainder of 0.
Use 6 as the next digit of our solution. 
Result so far: 2196.6
The remainder is 0 after subtracting 240 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 7:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2196.6
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.

Let's proceed to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2196.6
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.

The final outcome is 2196.6, with a leftover of 0.0.