We're dividing 87592715 by 40 
Let's see how many times 40 fits into 87592715.

Advancing to step 1:
8 divided by 40 is 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (7) of the dividend behind the 8 and repeat the process: 87 / 40

Let's proceed to step 2:
If we divide 87 by 40, we get 2 and a remainder of 7.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 7 after subtracting 80 from 87.
Append the next digit (5) from the dividend to 7 and continue with: 75 / 40

Going ahead to step 3:
When dividing 75 by 40, we get 1 with a remainder of 35.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
If we subtract 40 from 75, we get 35.
Fetch the next digit (9) from the dividend, attach it to 35 and continue: 359 / 40

Let's proceed to step 4:
The number 40 fits into 359 8 times, leaving a remainder of 39.
Put 8 as the next digit of the answer. 
Result so far: 218.0
If we take 320 away from 359, we end up with 39.
Grab the next digit (2) from the dividend, add it to 39, then carry on: 392 / 40

Advancing to step 5:
If we divide 392 by 40, we get 9 and a remainder of 32.
Write down 9 as next digit of the result. 
Result so far: 2189.0
If we subtract 360 from 392, we get 32.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 40

Step 6:
When dividing 327 by 40, we get 8 with a remainder of 7.
Write down 8 as next digit of the result. 
Result so far: 21898.0
Deduct 320 from 327 and we're left with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 40

Step 7:
40 goes into 71 1 times with a remainder of 31.
Write down 1 as next digit of the result. 
Result so far: 218981.0
If we subtract 40 from 71, we get 31.
Bring next digit (5) of the dividend behind the 31 and repeat the process: 315 / 40

On to step 8:
40 can be fit into 315 7 times, resulting in a remainder of 35.
Use 7 as the next digit of our solution. 
Result so far: 2189817.0
If we subtract 280 from 315, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 9:
If we divide 350 by 40, we get 8 and a remainder of 30.
The next digit of our result is 8. 
Result so far: 2189817.8
Subtracting 320 from 350 leaves us 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.

Let's proceed to step 10:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 2189817.87
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.

Going ahead to step 11:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2189817.875
If we take 200 away from 200, 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.

Advancing to step 12:
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: 2189817.875
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.

Advancing to step 13:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 2189817.875
The remainder is 0 after subtracting 0 from 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 2189817.875 with a remainder of 0.0.