We divide 40312 by 89
We want to figure out the number of times 40312 can be divided by 89.

Going ahead to step 1:
4 divided by 89 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 89

Going ahead to step 2:
The number 89 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Append the next digit (3) from the dividend to 40 and continue with: 403 / 89

Moving on to step 3:
When dividing 403 by 89, we get 4 with a remainder of 47.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we take 356 away from 403, we end up with 47.
Bring next digit (1) of the dividend behind the 47 and repeat the process: 471 / 89

On to step 4:
If we divide 471 by 89, we get 5 and a remainder of 26.
The next digit of our result is 5. 
Result so far: 45.0
The remainder is 26 after subtracting 445 from 471.
Fetch the next digit (2) from the dividend, attach it to 26 and continue: 262 / 89

Going ahead to step 5:
The number 89 fits into 262 2 times, leaving a remainder of 84.
Record the quotient 2 as the next digit in the result. 
Result so far: 452.0
Subtract 178 from 262 to get 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Going ahead to step 6:
89 can be fit into 840 9 times, resulting in a remainder of 39.
The next digit of our result is 9. 
Result so far: 452.9
Subtracting 801 from 840 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 7:
89 can be fit into 390 4 times, resulting in a remainder of 34.
Use 4 as the next digit of our solution. 
Result so far: 452.94
Subtract 356 from 390 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 8:
When dividing 340 by 89, we get 3 with a remainder of 73.
Put 3 as the next digit of the answer. 
Result so far: 452.943
If we subtract 267 from 340, we get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Moving on to step 9:
89 can be fit into 730 8 times, resulting in a remainder of 18.
The next digit of our result is 8. 
Result so far: 452.9438
Subtract 712 from 730 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 10:
89 can be fit into 180 2 times, resulting in a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 452.94382
Subtract 178 from 180 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 11:
The number 89 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 452.94382
Subtracting 0 from 20 leaves us 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.

Moving on to step 12:
The number 89 fits into 200 2 times, leaving a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 452.9438202
If we take 178 away from 200, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 13:
If we divide 220 by 89, we get 2 and a remainder of 42.
Use 2 as the next digit of our solution. 
Result so far: 452.94382022
Subtracting 178 from 220 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

After the division, we end up with 452.94382022 and a remainder of 4.2e-08.