We divide 870094 by 40
We're looking to find how many times 40 goes into 870094.

On to step 1:
40 can be fit into 8 0 times, resulting in 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.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 40

On to step 2:
87 divided by 40 is 2 with a remainder of 7.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 80 away from 87, we end up with 7.
Grab the next digit (0) from the dividend, add it to 7, then carry on: 70 / 40

Advancing to step 3:
40 goes into 70 1 times with a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 21.0
If we subtract 40 from 70, we get 30.
Append the next digit (0) from the dividend to 30 and continue with: 300 / 40

Advancing to step 4:
300 divided by 40 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 217.0
If we take 280 away from 300, we end up with 20.
Grab the next digit (9) from the dividend, add it to 20, then carry on: 209 / 40

Let's proceed to step 5:
The number 40 fits into 209 5 times, leaving a remainder of 9.
Put 5 as the next digit of the answer. 
Result so far: 2175.0
If we subtract 200 from 209, we get 9.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 40

Moving on to step 6:
When dividing 94 by 40, we get 2 with a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 21752.0
Deduct 80 from 94 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 7:
When dividing 140 by 40, we get 3 with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 21752.3
Deduct 120 from 140 and we're left 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.

Advancing to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 21752.35
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.

Step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21752.35
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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21752.35
Deduct 0 from 0 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.

The final result is 21752.35 with a remainder of 0.0.