867367 ÷ 40 
Let's see how many times 40 fits into 867367.

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
If we take 0 away from 8, we end up with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 40

Advancing to step 2:
If we divide 86 by 40, we get 2 and a remainder of 6.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 86, we get 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 40

On to step 3:
40 goes into 67 1 times with a remainder of 27.
Put 1 as the next digit of the answer. 
Result so far: 21.0
If we take 40 away from 67, we end up with 27.
Bring next digit (3) of the dividend behind the 27 and repeat the process: 273 / 40

Going ahead to step 4:
If we divide 273 by 40, we get 6 and a remainder of 33.
Record the quotient 6 as the next digit in the result. 
Result so far: 216.0
The remainder is 33 after subtracting 240 from 273.
Grab the next digit (6) from the dividend, add it to 33, then carry on: 336 / 40

Going ahead to step 5:
If we divide 336 by 40, we get 8 and a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 2168.0
Subtracting 320 from 336 leaves us with 16.
Take the next digit (7) from the dividend and append it to 16, then repeat: 167 / 40

On to step 6:
When dividing 167 by 40, we get 4 with a remainder of 7.
Put 4 as the next digit of the answer. 
Result so far: 21684.0
Subtract 160 from 167 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 7:
The number 40 fits into 70 1 times, leaving a remainder of 30.
Use 1 as the next digit of our solution. 
Result so far: 21684.1
Subtracting 40 from 70 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.

Going ahead to step 8:
300 divided by 40 is 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 21684.17
If we subtract 280 from 300, we 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.

On to step 9:
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: 21684.175
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21684.175
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.

Moving on to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21684.175
Subtract 0 from 0 to 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.

Our division results in 21684.175 with a remaining 0.0.