Let's divide 822899 by 40
We're looking to find how many times 40 goes into 822899.

Going ahead to step 1:
8 divided by 40 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 40

On to step 2:
40 can be fit into 82 2 times, resulting in a remainder of 2.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 80 from 82 leaves us with 2.
Include the next digit (2) from the dividend after 2, then repeat: 22 / 40

Let's proceed to step 3:
40 can be fit into 22 0 times, resulting in a remainder of 22.
Use 0 as the next digit of our solution. 
Result so far: 20.0
If we subtract 0 from 22, we get 22.
Grab the next digit (8) from the dividend, add it to 22, then carry on: 228 / 40

Step 4:
If we divide 228 by 40, we get 5 and a remainder of 28.
Record the quotient 5 as the next digit in the result. 
Result so far: 205.0
If we take 200 away from 228, we end up with 28.
Fetch the next digit (9) from the dividend, attach it to 28 and continue: 289 / 40

Step 5:
The number 40 fits into 289 7 times, leaving a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 2057.0
If we subtract 280 from 289, we get 9.
Bring next digit (9) of the dividend behind the 9 and repeat the process: 99 / 40

Advancing to step 6:
99 divided by 40 is 2 with a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 20572.0
The remainder is 19 after subtracting 80 from 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 7:
When dividing 190 by 40, we get 4 with a remainder of 30.
The number 4 becomes the next digit in our result. 
Result so far: 20572.4
Subtracting 160 from 190 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.

Step 8:
40 goes into 300 7 times with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 20572.47
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.

Moving on to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 20572.475
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.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20572.475
If we subtract 0 from 0, 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.

Advancing to step 11:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20572.475
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 20572.475, with a leftover of 0.0.