289781 divided by 40 
Our goal is to divide 289781 by 40.

On to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 40

Step 2:
If we divide 28 by 40, we get 0 and a remainder of 28.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 28 after subtracting 0 from 28.
Grab the next digit (9) from the dividend, add it to 28, then carry on: 289 / 40

Moving on to step 3:
If we divide 289 by 40, we get 7 and a remainder of 9.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
The remainder is 9 after subtracting 280 from 289.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 40

Let's proceed to step 4:
97 divided by 40 is 2 with a remainder of 17.
The number 2 becomes the next digit in our result. 
Result so far: 72.0
The remainder is 17 after subtracting 80 from 97.
Append the next digit (8) from the dividend to 17 and continue with: 178 / 40

Going ahead to step 5:
If we divide 178 by 40, we get 4 and a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 724.0
If we subtract 160 from 178, we get 18.
Take the next digit (1) from the dividend and append it to 18, then repeat: 181 / 40

Moving on to step 6:
40 can be fit into 181 4 times, resulting in a remainder of 21.
Use 4 as the next digit of our solution. 
Result so far: 7244.0
If we take 160 away from 181, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 7:
40 can be fit into 210 5 times, resulting in a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 7244.5
Subtract 200 from 210 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
100 divided by 40 is 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 7244.52
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 7244.525
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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7244.525
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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7244.525
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 outcome is 7244.525, with a leftover of 0.0.