Let's divide 864015 by 40
We're looking to find how many times 40 goes into 864015.

Step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 40

Advancing to step 2:
The number 40 fits into 86 2 times, leaving a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 80 from 86, we get 6.
Grab the next digit (4) from the dividend, add it to 6, then carry on: 64 / 40

On to step 3:
When dividing 64 by 40, we get 1 with a remainder of 24.
The next digit of our result is 1. 
Result so far: 21.0
If we subtract 40 from 64, we get 24.
Bring next digit (0) of the dividend behind the 24 and repeat the process: 240 / 40

Going ahead to step 4:
40 can be fit into 240 6 times, resulting in a remainder of 0.
Record the quotient 6 as the next digit in the result. 
Result so far: 216.0
Subtracting 240 from 240 leaves us with 0.
Include the next digit (1) from the dividend after 0, then repeat: 1 / 40

Step 5:
When dividing 1 by 40, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 2160.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (5) from the dividend, add it to 1, then carry on: 15 / 40

Advancing to step 6:
40 can be fit into 15 0 times, resulting in a remainder of 15.
The next digit of our result is 0. 
Result so far: 21600.0
If we take 0 away from 15, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
40 goes into 150 3 times with a remainder of 30.
Record the quotient 3 as the next digit in the result. 
Result so far: 21600.3
If we take 120 away from 150, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
40 goes into 300 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 21600.37
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 21600.375
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 21600.375
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.

Going ahead to step 11:
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: 21600.375
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 21600.375, with a leftover of 0.0.