85616950 ÷ 40 
We're looking to find how many times 40 goes into 85616950.

Going ahead to step 1:
40 goes into 8 0 times 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.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 40

Step 2:
When dividing 85 by 40, we get 2 with a remainder of 5.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 80 from 85 and we're left with 5.
Bring next digit (6) of the dividend behind the 5 and repeat the process: 56 / 40

Let's proceed to step 3:
When dividing 56 by 40, we get 1 with a remainder of 16.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
If we subtract 40 from 56, we get 16.
Bring next digit (1) of the dividend behind the 16 and repeat the process: 161 / 40

Going ahead to step 4:
When dividing 161 by 40, we get 4 with a remainder of 1.
Write down 4 as next digit of the result. 
Result so far: 214.0
If we subtract 160 from 161, we get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 40

Let's proceed to step 5:
16 divided by 40 is 0 with a remainder of 16.
The next digit of our result is 0. 
Result so far: 2140.0
The remainder is 16 after subtracting 0 from 16.
Bring next digit (9) of the dividend behind the 16 and repeat the process: 169 / 40

On to step 6:
If we divide 169 by 40, we get 4 and a remainder of 9.
Put 4 as the next digit of the answer. 
Result so far: 21404.0
If we subtract 160 from 169, we get 9.
Append the next digit (5) from the dividend to 9 and continue with: 95 / 40

Going ahead to step 7:
40 goes into 95 2 times with a remainder of 15.
Record the quotient 2 as the next digit in the result. 
Result so far: 214042.0
If we subtract 80 from 95, we get 15.
Take the next digit (0) from the dividend and append it to 15, then repeat: 150 / 40

On to step 8:
The number 40 fits into 150 3 times, leaving a remainder of 30.
Put 3 as the next digit of the answer. 
Result so far: 2140423.0
Subtract 120 from 150 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 9:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 2140423.7
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 10:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2140423.75
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 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2140423.75
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.

Moving on to step 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2140423.75
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.

Our division results in 2140423.75 with a remaining 0.0.