We're dividing 89139132 by 40 
We want to divide 89139132 by 40.

Step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (9) from the dividend to 8 and continue with: 89 / 40

Let's proceed to step 2:
The number 40 fits into 89 2 times, leaving a remainder of 9.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 80 from 89 leaves us with 9.
Grab the next digit (1) from the dividend, add it to 9, then carry on: 91 / 40

Advancing to step 3:
The number 40 fits into 91 2 times, leaving a remainder of 11.
Use 2 as the next digit of our solution. 
Result so far: 22.0
If we take 80 away from 91, we end up with 11.
Take the next digit (3) from the dividend and append it to 11, then repeat: 113 / 40

On to step 4:
The number 40 fits into 113 2 times, leaving a remainder of 33.
The next digit of our result is 2. 
Result so far: 222.0
Subtract 80 from 113 to get 33.
Take the next digit (9) from the dividend and append it to 33, then repeat: 339 / 40

Going ahead to step 5:
When dividing 339 by 40, we get 8 with a remainder of 19.
Put 8 as the next digit of the answer. 
Result so far: 2228.0
If we take 320 away from 339, we end up with 19.
Grab the next digit (1) from the dividend, add it to 19, then carry on: 191 / 40

On to step 6:
The number 40 fits into 191 4 times, leaving a remainder of 31.
Record the quotient 4 as the next digit in the result. 
Result so far: 22284.0
Subtracting 160 from 191 leaves us with 31.
Grab the next digit (3) from the dividend, add it to 31, then carry on: 313 / 40

On to step 7:
40 can be fit into 313 7 times, resulting in a remainder of 33.
The number 7 becomes the next digit in our result. 
Result so far: 222847.0
If we take 280 away from 313, we end up with 33.
Append the next digit (2) from the dividend to 33 and continue with: 332 / 40

Step 8:
332 divided by 40 is 8 with a remainder of 12.
The next digit of our result is 8. 
Result so far: 2228478.0
Deduct 320 from 332 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 9:
40 goes into 120 3 times with a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 2228478.3
If we subtract 120 from 120, 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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2228478.3
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.

On to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2228478.3
If we take 0 away from 0, we end up 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 2228478.3 with a remaining 0.0.