We look at the division of 857751 by 40 
We're looking to find how many times 40 goes into 857751.

Going ahead to step 1:
40 can be fit into 8 0 times, resulting in 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 (5) from the dividend after 8, then repeat: 85 / 40

Let's proceed to step 2:
40 goes into 85 2 times with a remainder of 5.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 80 from 85 to get 5.
Append the next digit (7) from the dividend to 5 and continue with: 57 / 40

Let's proceed to step 3:
57 divided by 40 is 1 with a remainder of 17.
Write down 1 as next digit of the result. 
Result so far: 21.0
The remainder is 17 after subtracting 40 from 57.
Fetch the next digit (7) from the dividend, attach it to 17 and continue: 177 / 40

Advancing to step 4:
177 divided by 40 is 4 with a remainder of 17.
Put 4 as the next digit of the answer. 
Result so far: 214.0
Deduct 160 from 177 and we're left with 17.
Grab the next digit (5) from the dividend, add it to 17, then carry on: 175 / 40

Going ahead to step 5:
When dividing 175 by 40, we get 4 with a remainder of 15.
Use 4 as the next digit of our solution. 
Result so far: 2144.0
The remainder is 15 after subtracting 160 from 175.
Fetch the next digit (1) from the dividend, attach it to 15 and continue: 151 / 40

Let's proceed to step 6:
If we divide 151 by 40, we get 3 and a remainder of 31.
The number 3 becomes the next digit in our result. 
Result so far: 21443.0
If we take 120 away from 151, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 7:
When dividing 310 by 40, we get 7 with a remainder of 30.
Put 7 as the next digit of the answer. 
Result so far: 21443.7
The remainder is 30 after subtracting 280 from 310.
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:
300 divided by 40 is 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 21443.77
If we take 280 away from 300, we end up 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.

The final result is 21443.77 with a remainder of 0.02.