We look at the division of 892638 by 40 
We're looking to find how many times 40 goes into 892638.

On to step 1:
8 divided by 40 is 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (9) from the dividend, attach it to 8 and continue: 89 / 40

Advancing to step 2:
40 goes into 89 2 times with a remainder of 9.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 80 from 89, we get 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 40

Moving on to step 3:
The number 40 fits into 92 2 times, leaving a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 22.0
Deduct 80 from 92 and we're left with 12.
Take the next digit (6) from the dividend and append it to 12, then repeat: 126 / 40

Going ahead to step 4:
When dividing 126 by 40, we get 3 with a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 223.0
Subtracting 120 from 126 leaves us with 6.
Append the next digit (3) from the dividend to 6 and continue with: 63 / 40

Let's proceed to step 5:
40 can be fit into 63 1 times, resulting in a remainder of 23.
The number 1 becomes the next digit in our result. 
Result so far: 2231.0
If we subtract 40 from 63, we get 23.
Take the next digit (8) from the dividend and append it to 23, then repeat: 238 / 40

Going ahead to step 6:
40 goes into 238 5 times with a remainder of 38.
Record the quotient 5 as the next digit in the result. 
Result so far: 22315.0
Subtract 200 from 238 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 7:
40 can be fit into 380 9 times, resulting in a remainder of 20.
The next digit of our result is 9. 
Result so far: 22315.9
If we subtract 360 from 380, 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.

Moving on to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 22315.95
If we subtract 200 from 200, 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.

Going ahead to step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 22315.95
Deduct 0 from 0 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 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 22315.95
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.

In conclusion, the division gives 22315.95 with a balance of 0.0.