Let's divide 858986 by 40
Let's see how many times 40 fits into 858986.

Step 1:
8 divided by 40 is 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 40

Moving on to step 2:
40 can be fit into 85 2 times, resulting in 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.
Grab the next digit (8) from the dividend, add it to 5, then carry on: 58 / 40

Moving on to step 3:
58 divided by 40 is 1 with a remainder of 18.
Put 1 as the next digit of the answer. 
Result so far: 21.0
Deduct 40 from 58 and we're left with 18.
Fetch the next digit (9) from the dividend, attach it to 18 and continue: 189 / 40

On to step 4:
When dividing 189 by 40, we get 4 with a remainder of 29.
The next digit of our result is 4. 
Result so far: 214.0
Subtracting 160 from 189 leaves us with 29.
Bring next digit (8) of the dividend behind the 29 and repeat the process: 298 / 40

Moving on to step 5:
298 divided by 40 is 7 with a remainder of 18.
Write down 7 as next digit of the result. 
Result so far: 2147.0
Subtract 280 from 298 to get 18.
Grab the next digit (6) from the dividend, add it to 18, then carry on: 186 / 40

On to step 6:
If we divide 186 by 40, we get 4 and a remainder of 26.
Record the quotient 4 as the next digit in the result. 
Result so far: 21474.0
The remainder is 26 after subtracting 160 from 186.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 7:
40 goes into 260 6 times with a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 21474.6
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.

Advancing to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 21474.65
If we subtract 200 from 200, 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.

Moving on to step 9:
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: 21474.65
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.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21474.65
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.

In conclusion, the division gives 21474.65 with a balance of 0.0.