We're dividing 857015 by 40 
We want to figure out the number of times 857015 can be divided by 40.

On to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 40

Moving on to step 2:
85 divided by 40 is 2 with a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 85 leaves us with 5.
Grab the next digit (7) from the dividend, add it to 5, then carry on: 57 / 40

Let's proceed to step 3:
The number 40 fits into 57 1 times, leaving a remainder of 17.
Put 1 as the next digit of the answer. 
Result so far: 21.0
Deduct 40 from 57 and we're left with 17.
Include the next digit (0) from the dividend after 17, then repeat: 170 / 40

Advancing to step 4:
The number 40 fits into 170 4 times, leaving a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 214.0
The remainder is 10 after subtracting 160 from 170.
Include the next digit (1) from the dividend after 10, then repeat: 101 / 40

Step 5:
40 goes into 101 2 times with a remainder of 21.
The number 2 becomes the next digit in our result. 
Result so far: 2142.0
Subtract 80 from 101 to get 21.
Take the next digit (5) from the dividend and append it to 21, then repeat: 215 / 40

Going ahead to step 6:
215 divided by 40 is 5 with a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 21425.0
If we take 200 away from 215, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 7:
When dividing 150 by 40, we get 3 with a remainder of 30.
The number 3 becomes the next digit in our result. 
Result so far: 21425.3
If we subtract 120 from 150, we 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 8:
40 goes into 300 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 21425.37
Subtract 280 from 300 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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21425.375
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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21425.375
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.

Let's proceed to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21425.375
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 21425.375 with a remainder of 0.0.