891707 divided by 40 
We want to divide 891707 by 40.

Advancing to step 1:
8 divided by 40 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Fetch the next digit (9) from the dividend, attach it to 8 and continue: 89 / 40

On to step 2:
40 goes into 89 2 times with a remainder of 9.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 80 from 89 and we're left with 9.
Fetch the next digit (1) from the dividend, attach it to 9 and continue: 91 / 40

Let's proceed to step 3:
40 can be fit into 91 2 times, resulting in a remainder of 11.
Use 2 as the next digit of our solution. 
Result so far: 22.0
The remainder is 11 after subtracting 80 from 91.
Fetch the next digit (7) from the dividend, attach it to 11 and continue: 117 / 40

Advancing to step 4:
When dividing 117 by 40, we get 2 with a remainder of 37.
Write down 2 as next digit of the result. 
Result so far: 222.0
If we subtract 80 from 117, we get 37.
Include the next digit (0) from the dividend after 37, then repeat: 370 / 40

Going ahead to step 5:
When dividing 370 by 40, we get 9 with a remainder of 10.
Put 9 as the next digit of the answer. 
Result so far: 2229.0
Subtracting 360 from 370 leaves us with 10.
Grab the next digit (7) from the dividend, add it to 10, then carry on: 107 / 40

Step 6:
40 can be fit into 107 2 times, resulting in a remainder of 27.
The next digit of our result is 2. 
Result so far: 22292.0
Subtract 80 from 107 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 7:
40 goes into 270 6 times with a remainder of 30.
Use 6 as the next digit of our solution. 
Result so far: 22292.6
Subtract 240 from 270 to get 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 can be fit into 300 7 times, resulting in a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 22292.67
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.

Moving on to step 9:
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: 22292.675
Subtracting 200 from 200 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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 22292.675
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 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 22292.675
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.

The final result is 22292.675 with a remainder of 0.0.