We look at the division of 885439 by 40 
We want to divide 885439 by 40.

On to step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (8) from the dividend, add it to 8, then carry on: 88 / 40

Moving on to step 2:
40 can be fit into 88 2 times, resulting in a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 80 from 88 to get 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 40

Going ahead to step 3:
If we divide 85 by 40, we get 2 and a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 22.0
Subtract 80 from 85 to get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 40

Moving on to step 4:
If we divide 54 by 40, we get 1 and a remainder of 14.
The next digit of our result is 1. 
Result so far: 221.0
Deduct 40 from 54 and we're left with 14.
Bring next digit (3) of the dividend behind the 14 and repeat the process: 143 / 40

Going ahead to step 5:
40 can be fit into 143 3 times, resulting in a remainder of 23.
Write down 3 as next digit of the result. 
Result so far: 2213.0
Deduct 120 from 143 and we're left with 23.
Take the next digit (9) from the dividend and append it to 23, then repeat: 239 / 40

Advancing to step 6:
40 goes into 239 5 times with a remainder of 39.
Write down 5 as next digit of the result. 
Result so far: 22135.0
If we subtract 200 from 239, we get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Going ahead to step 7:
40 can be fit into 390 9 times, resulting in a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 22135.9
Subtracting 360 from 390 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
40 goes into 300 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 22135.97
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.

Advancing to step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 22135.975
Deduct 200 from 200 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.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 22135.975
Subtracting 0 from 0 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.

Advancing to step 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 22135.975
Subtracting 0 from 0 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.

Our division results in 22135.975 with a remaining 0.0.