851260 divided by 40 
Let's see how many times 40 fits into 851260.

Let's proceed to step 1:
40 goes into 8 0 times with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 40

On to step 2:
40 can be fit into 85 2 times, resulting in a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 5 after subtracting 80 from 85.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 40

Going ahead to step 3:
If we divide 51 by 40, we get 1 and a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 21.0
If we subtract 40 from 51, we get 11.
Include the next digit (2) from the dividend after 11, then repeat: 112 / 40

On to step 4:
40 goes into 112 2 times with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 212.0
Deduct 80 from 112 and we're left with 32.
Take the next digit (6) from the dividend and append it to 32, then repeat: 326 / 40

Going ahead to step 5:
The number 40 fits into 326 8 times, leaving a remainder of 6.
Put 8 as the next digit of the answer. 
Result so far: 2128.0
Subtract 320 from 326 to get 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 40

Going ahead to step 6:
When dividing 60 by 40, we get 1 with a remainder of 20.
The next digit of our result is 1. 
Result so far: 21281.0
Subtract 40 from 60 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.

On to step 7:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21281.5
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.

Let's proceed to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21281.5
The remainder is 0 after subtracting 0 from 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 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21281.5
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.

After the division, we end up with 21281.5 and a remainder of 0.0.