We're dividing 885428 by 40 
We want to figure out the number of times 885428 can be divided by 40.

Advancing to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (8) of the dividend behind the 8 and repeat the process: 88 / 40

On to step 2:
40 goes into 88 2 times with a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 80 from 88, we get 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 40

Moving on to step 3:
When dividing 85 by 40, we get 2 with a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 22.0
Deduct 80 from 85 and we're left with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 40

On to step 4:
When dividing 54 by 40, we get 1 with a remainder of 14.
Put 1 as the next digit of the answer. 
Result so far: 221.0
If we subtract 40 from 54, we get 14.
Take the next digit (2) from the dividend and append it to 14, then repeat: 142 / 40

Step 5:
The number 40 fits into 142 3 times, leaving a remainder of 22.
The next digit of our result is 3. 
Result so far: 2213.0
The remainder is 22 after subtracting 120 from 142.
Fetch the next digit (8) from the dividend, attach it to 22 and continue: 228 / 40

Going ahead to step 6:
40 can be fit into 228 5 times, resulting in a remainder of 28.
Record the quotient 5 as the next digit in the result. 
Result so far: 22135.0
Deduct 200 from 228 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 7:
When dividing 280 by 40, we get 7 with a remainder of 0.
The next digit of our result is 7. 
Result so far: 22135.7
If we subtract 280 from 280, 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 8:
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: 22135.7
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.

Step 9:
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: 22135.7
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 outcome is 22135.7, with a leftover of 0.0.