874438 ÷ 40 
We want to figure out the number of times 874438 can be divided by 40.

Moving on to step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (7) from the dividend, add it to 8, then carry on: 87 / 40

Advancing to step 2:
40 goes into 87 2 times with a remainder of 7.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 80 from 87 to get 7.
Include the next digit (4) from the dividend after 7, then repeat: 74 / 40

Step 3:
If we divide 74 by 40, we get 1 and a remainder of 34.
The next digit of our result is 1. 
Result so far: 21.0
If we take 40 away from 74, we end up with 34.
Include the next digit (4) from the dividend after 34, then repeat: 344 / 40

Let's proceed to step 4:
40 can be fit into 344 8 times, resulting in a remainder of 24.
Put 8 as the next digit of the answer. 
Result so far: 218.0
The remainder is 24 after subtracting 320 from 344.
Bring next digit (3) of the dividend behind the 24 and repeat the process: 243 / 40

Step 5:
The number 40 fits into 243 6 times, leaving a remainder of 3.
Use 6 as the next digit of our solution. 
Result so far: 2186.0
Subtracting 240 from 243 leaves us with 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 40

Step 6:
40 goes into 38 0 times with a remainder of 38.
Write down 0 as next digit of the result. 
Result so far: 21860.0
The remainder is 38 after subtracting 0 from 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 7:
40 goes into 380 9 times with a remainder of 20.
Record the quotient 9 as the next digit in the result. 
Result so far: 21860.9
Subtracting 360 from 380 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.

Step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 21860.95
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.

Step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21860.95
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.

Step 10:
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: 21860.95
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.

The final result is 21860.95 with a remainder of 0.0.