We look at the division of 52989712 by 40 
Our goal is to divide 52989712 by 40.

Let's proceed to step 1:
40 goes into 5 0 times with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 40

Moving on to step 2:
40 goes into 52 1 times with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 12 after subtracting 40 from 52.
Bring next digit (9) of the dividend behind the 12 and repeat the process: 129 / 40

Step 3:
40 goes into 129 3 times with a remainder of 9.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Subtract 120 from 129 to get 9.
Bring next digit (8) of the dividend behind the 9 and repeat the process: 98 / 40

On to step 4:
The number 40 fits into 98 2 times, leaving a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 132.0
The remainder is 18 after subtracting 80 from 98.
Bring next digit (9) of the dividend behind the 18 and repeat the process: 189 / 40

On to step 5:
When dividing 189 by 40, we get 4 with a remainder of 29.
The number 4 becomes the next digit in our result. 
Result so far: 1324.0
If we take 160 away from 189, we end up with 29.
Fetch the next digit (7) from the dividend, attach it to 29 and continue: 297 / 40

Moving on to step 6:
When dividing 297 by 40, we get 7 with a remainder of 17.
The next digit of our result is 7. 
Result so far: 13247.0
If we take 280 away from 297, we end up with 17.
Fetch the next digit (1) from the dividend, attach it to 17 and continue: 171 / 40

Moving on to step 7:
When dividing 171 by 40, we get 4 with a remainder of 11.
Put 4 as the next digit of the answer. 
Result so far: 132474.0
The remainder is 11 after subtracting 160 from 171.
Bring next digit (2) of the dividend behind the 11 and repeat the process: 112 / 40

Step 8:
If we divide 112 by 40, we get 2 and a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 1324742.0
If we take 80 away from 112, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 9:
320 divided by 40 is 8 with a remainder of 0.
The number 8 becomes the next digit in our result. 
Result so far: 1324742.8
Subtract 320 from 320 to 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.

Let's proceed to step 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1324742.8
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.

Step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1324742.8
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.

In conclusion, the division gives 1324742.8 with a balance of 0.0.