28615037 ÷ 40 
Let's see how many times 40 fits into 28615037.

Step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 40

Going ahead to step 2:
If we divide 28 by 40, we get 0 and a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 28 to get 28.
Grab the next digit (6) from the dividend, add it to 28, then carry on: 286 / 40

Let's proceed to step 3:
40 can be fit into 286 7 times, resulting in a remainder of 6.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 280 from 286 and we're left with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 40

On to step 4:
The number 40 fits into 61 1 times, leaving a remainder of 21.
The number 1 becomes the next digit in our result. 
Result so far: 71.0
Deduct 40 from 61 and we're left with 21.
Take the next digit (5) from the dividend and append it to 21, then repeat: 215 / 40

Going ahead to step 5:
If we divide 215 by 40, we get 5 and a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 715.0
The remainder is 15 after subtracting 200 from 215.
Append the next digit (0) from the dividend to 15 and continue with: 150 / 40

On to step 6:
150 divided by 40 is 3 with a remainder of 30.
The next digit of our result is 3. 
Result so far: 7153.0
The remainder is 30 after subtracting 120 from 150.
Bring next digit (3) of the dividend behind the 30 and repeat the process: 303 / 40

Step 7:
303 divided by 40 is 7 with a remainder of 23.
The next digit of our result is 7. 
Result so far: 71537.0
Subtract 280 from 303 to get 23.
Take the next digit (7) from the dividend and append it to 23, then repeat: 237 / 40

Step 8:
The number 40 fits into 237 5 times, leaving a remainder of 37.
Put 5 as the next digit of the answer. 
Result so far: 715375.0
If we take 200 away from 237, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 9:
40 can be fit into 370 9 times, resulting in a remainder of 10.
The next digit of our result is 9. 
Result so far: 715375.9
Deduct 360 from 370 and we're left 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.

Let's proceed to step 10:
100 divided by 40 is 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 715375.92
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.

Moving on to step 11:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 715375.925
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.

Going ahead to step 12:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 715375.925
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.

Moving on to step 13:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 715375.925
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 715375.925, with a leftover of 0.0.