89421449 divided by 40 
Let's see how many times 40 fits into 89421449.

Advancing to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (9) of the dividend behind the 8 and repeat the process: 89 / 40

Moving on to step 2:
If we divide 89 by 40, we get 2 and a remainder of 9.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 80 away from 89, we end up with 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 40

Step 3:
The number 40 fits into 94 2 times, leaving a remainder of 14.
Put 2 as the next digit of the answer. 
Result so far: 22.0
If we take 80 away from 94, we end up with 14.
Fetch the next digit (2) from the dividend, attach it to 14 and continue: 142 / 40

Advancing to step 4:
142 divided by 40 is 3 with a remainder of 22.
The number 3 becomes the next digit in our result. 
Result so far: 223.0
Deduct 120 from 142 and we're left with 22.
Append the next digit (1) from the dividend to 22 and continue with: 221 / 40

Let's proceed to step 5:
When dividing 221 by 40, we get 5 with a remainder of 21.
Put 5 as the next digit of the answer. 
Result so far: 2235.0
The remainder is 21 after subtracting 200 from 221.
Append the next digit (4) from the dividend to 21 and continue with: 214 / 40

Moving on to step 6:
40 goes into 214 5 times with a remainder of 14.
Record the quotient 5 as the next digit in the result. 
Result so far: 22355.0
Subtracting 200 from 214 leaves us with 14.
Include the next digit (4) from the dividend after 14, then repeat: 144 / 40

Moving on to step 7:
40 goes into 144 3 times with a remainder of 24.
The number 3 becomes the next digit in our result. 
Result so far: 223553.0
If we take 120 away from 144, we end up with 24.
Fetch the next digit (9) from the dividend, attach it to 24 and continue: 249 / 40

Moving on to step 8:
If we divide 249 by 40, we get 6 and a remainder of 9.
Use 6 as the next digit of our solution. 
Result so far: 2235536.0
If we take 240 away from 249, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 9:
40 can be fit into 90 2 times, resulting in a remainder of 10.
The number 2 becomes the next digit in our result. 
Result so far: 2235536.2
The remainder is 10 after subtracting 80 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 10:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 2235536.22
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Our division results in 2235536.22 with a remaining 0.02.