We look at the division of 57896447 by 40 
We're looking to find how many times 40 goes into 57896447.

Moving on to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (7) from the dividend and append it to 5, then repeat: 57 / 40

Advancing to step 2:
When dividing 57 by 40, we get 1 with a remainder of 17.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 40 from 57 leaves us with 17.
Include the next digit (8) from the dividend after 17, then repeat: 178 / 40

Advancing to step 3:
40 goes into 178 4 times with a remainder of 18.
Put 4 as the next digit of the answer. 
Result so far: 14.0
The remainder is 18 after subtracting 160 from 178.
Fetch the next digit (9) from the dividend, attach it to 18 and continue: 189 / 40

Step 4:
When dividing 189 by 40, we get 4 with a remainder of 29.
Record the quotient 4 as the next digit in the result. 
Result so far: 144.0
If we subtract 160 from 189, we get 29.
Include the next digit (6) from the dividend after 29, then repeat: 296 / 40

Step 5:
If we divide 296 by 40, we get 7 and a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 1447.0
Deduct 280 from 296 and we're left with 16.
Take the next digit (4) from the dividend and append it to 16, then repeat: 164 / 40

Going ahead to step 6:
40 can be fit into 164 4 times, resulting in a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 14474.0
The remainder is 4 after subtracting 160 from 164.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 40

Let's proceed to step 7:
When dividing 44 by 40, we get 1 with a remainder of 4.
Put 1 as the next digit of the answer. 
Result so far: 144741.0
Subtract 40 from 44 to get 4.
Include the next digit (7) from the dividend after 4, then repeat: 47 / 40

Going ahead to step 8:
The number 40 fits into 47 1 times, leaving a remainder of 7.
Put 1 as the next digit of the answer. 
Result so far: 1447411.0
If we take 40 away from 47, we end up with 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 9:
70 divided by 40 is 1 with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 1447411.1
The remainder is 30 after subtracting 40 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 10:
If we divide 300 by 40, we get 7 and a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 1447411.17
Subtract 280 from 300 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.

Going ahead to step 11:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 1447411.175
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.

Step 12:
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: 1447411.175
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.

Advancing to step 13:
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: 1447411.175
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.

In conclusion, the division gives 1447411.175 with a balance of 0.0.