Let's divide 85486017 by 40
Our goal is to divide 85486017 by 40.

Let's proceed to step 1:
40 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 40

Going ahead to step 2:
40 can be fit into 85 2 times, resulting in a remainder of 5.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 80 from 85 leaves us with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 40

On to step 3:
When dividing 54 by 40, we get 1 with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
If we take 40 away from 54, we end up with 14.
Append the next digit (8) from the dividend to 14 and continue with: 148 / 40

Moving on to step 4:
The number 40 fits into 148 3 times, leaving a remainder of 28.
Put 3 as the next digit of the answer. 
Result so far: 213.0
The remainder is 28 after subtracting 120 from 148.
Append the next digit (6) from the dividend to 28 and continue with: 286 / 40

Advancing to step 5:
40 goes into 286 7 times with a remainder of 6.
Write down 7 as next digit of the result. 
Result so far: 2137.0
Deduct 280 from 286 and we're left with 6.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 40

On to step 6:
40 goes into 60 1 times with a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 21371.0
Subtract 40 from 60 to get 20.
Grab the next digit (1) from the dividend, add it to 20, then carry on: 201 / 40

Going ahead to step 7:
201 divided by 40 is 5 with a remainder of 1.
Record the quotient 5 as the next digit in the result. 
Result so far: 213715.0
Subtracting 200 from 201 leaves us with 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 40

On to step 8:
40 can be fit into 17 0 times, resulting in a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 2137150.0
Subtracting 0 from 17 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 9:
40 goes into 170 4 times with a remainder of 10.
Record the quotient 4 as the next digit in the result. 
Result so far: 2137150.4
Subtracting 160 from 170 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 10:
When dividing 100 by 40, we get 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 2137150.42
Subtracting 80 from 100 leaves us 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 11:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 2137150.425
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.

Moving on to step 12:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2137150.425
Subtracting 0 from 0 leaves us 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.

Let's proceed to step 13:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2137150.425
Subtracting 0 from 0 leaves us 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 2137150.425 with a balance of 0.0.