We look at the division of 289493 by 40 
We want to divide 289493 by 40.

Let's proceed to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 40

Going ahead to step 2:
When dividing 28 by 40, we get 0 with a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 28 after subtracting 0 from 28.
Append the next digit (9) from the dividend to 28 and continue with: 289 / 40

Let's proceed to step 3:
40 goes into 289 7 times with a remainder of 9.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtracting 280 from 289 leaves us with 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 40

Let's proceed to step 4:
94 divided by 40 is 2 with a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 72.0
The remainder is 14 after subtracting 80 from 94.
Append the next digit (9) from the dividend to 14 and continue with: 149 / 40

Step 5:
149 divided by 40 is 3 with a remainder of 29.
Put 3 as the next digit of the answer. 
Result so far: 723.0
If we subtract 120 from 149, we get 29.
Fetch the next digit (3) from the dividend, attach it to 29 and continue: 293 / 40

On to step 6:
When dividing 293 by 40, we get 7 with a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 7237.0
If we subtract 280 from 293, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 7:
40 goes into 130 3 times with a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 7237.3
Subtract 120 from 130 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.

Let's proceed to step 8:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 7237.32
Deduct 80 from 100 and we're left with 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 9:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 7237.325
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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7237.325
Subtract 0 from 0 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.

Going ahead to step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7237.325
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 7237.325, with a leftover of 0.0.