We're dividing 40457 by 87 
We want to figure out the number of times 40457 can be divided by 87.

Advancing to step 1:
The number 87 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 87

Advancing to step 2:
The number 87 fits into 40 0 times, leaving a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Fetch the next digit (4) from the dividend, attach it to 40 and continue: 404 / 87

Going ahead to step 3:
When dividing 404 by 87, we get 4 with a remainder of 56.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we take 348 away from 404, we end up with 56.
Grab the next digit (5) from the dividend, add it to 56, then carry on: 565 / 87

Advancing to step 4:
87 can be fit into 565 6 times, resulting in a remainder of 43.
The next digit of our result is 6. 
Result so far: 46.0
The remainder is 43 after subtracting 522 from 565.
Fetch the next digit (7) from the dividend, attach it to 43 and continue: 437 / 87

Going ahead to step 5:
When dividing 437 by 87, we get 5 with a remainder of 2.
Use 5 as the next digit of our solution. 
Result so far: 465.0
Subtract 435 from 437 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 6:
The number 87 fits into 20 0 times, leaving a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 465.0
Subtracting 0 from 20 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.

Let's proceed to step 7:
200 divided by 87 is 2 with a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 465.02
The remainder is 26 after subtracting 174 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 8:
260 divided by 87 is 2 with a remainder of 86.
Put 2 as the next digit of the answer. 
Result so far: 465.022
The remainder is 86 after subtracting 174 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

The final outcome is 465.022, with a leftover of 0.0086.