We divide 1086 by 40
We're looking to find how many times 40 goes into 1086.

Going ahead to step 1:
1 divided by 40 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 40

Going ahead to step 2:
When dividing 10 by 40, we get 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Bring next digit (8) of the dividend behind the 10 and repeat the process: 108 / 40

Moving on to step 3:
The number 40 fits into 108 2 times, leaving a remainder of 28.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 80 from 108, we get 28.
Bring next digit (6) of the dividend behind the 28 and repeat the process: 286 / 40

Advancing to step 4:
40 goes into 286 7 times with a remainder of 6.
Write down 7 as next digit of the result. 
Result so far: 27.0
If we subtract 280 from 286, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 5:
The number 40 fits into 60 1 times, leaving a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 27.1
Subtract 40 from 60 to get 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 6:
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: 27.15
If we subtract 200 from 200, 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.

Going ahead to step 7:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 27.15
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.

Let's proceed to step 8:
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: 27.15
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.

In conclusion, the division gives 27.15 with a balance of 0.0.