We look at the division of 823845 by 40 
Let's see how many times 40 fits into 823845.

On to step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 40

Let's proceed to step 2:
40 goes into 82 2 times with a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 80 from 82 leaves us with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 40

Step 3:
40 goes into 23 0 times with a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 20.0
Subtract 0 from 23 to get 23.
Fetch the next digit (8) from the dividend, attach it to 23 and continue: 238 / 40

Let's proceed to step 4:
If we divide 238 by 40, we get 5 and a remainder of 38.
Record the quotient 5 as the next digit in the result. 
Result so far: 205.0
If we take 200 away from 238, we end up with 38.
Append the next digit (4) from the dividend to 38 and continue with: 384 / 40

Moving on to step 5:
384 divided by 40 is 9 with a remainder of 24.
Put 9 as the next digit of the answer. 
Result so far: 2059.0
If we subtract 360 from 384, we get 24.
Take the next digit (5) from the dividend and append it to 24, then repeat: 245 / 40

Let's proceed to step 6:
40 goes into 245 6 times with a remainder of 5.
The number 6 becomes the next digit in our result. 
Result so far: 20596.0
Subtract 240 from 245 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 7:
40 goes into 50 1 times with a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 20596.1
Deduct 40 from 50 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
40 goes into 100 2 times with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 20596.12
Deduct 80 from 100 and we're left 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 9:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 20596.125
Subtracting 200 from 200 leaves us 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:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 20596.125
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 11:
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: 20596.125
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.

The final result is 20596.125 with a remainder of 0.0.