We're dividing 892439 by 40 
We want to divide 892439 by 40.

Advancing to step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (9) from the dividend and append it to 8, then repeat: 89 / 40

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

On to step 3:
40 goes into 92 2 times with a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 22.0
Subtract 80 from 92 to get 12.
Fetch the next digit (4) from the dividend, attach it to 12 and continue: 124 / 40

Moving on to step 4:
124 divided by 40 is 3 with a remainder of 4.
Record the quotient 3 as the next digit in the result. 
Result so far: 223.0
Subtracting 120 from 124 leaves us with 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 40

Moving on to step 5:
40 can be fit into 43 1 times, resulting in a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 2231.0
If we subtract 40 from 43, we get 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 40

On to step 6:
40 goes into 39 0 times with a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 22310.0
If we take 0 away from 39, we end up 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:
When dividing 390 by 40, we get 9 with a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 22310.9
Subtracting 360 from 390 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
40 goes into 300 7 times with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 22310.97
Deduct 280 from 300 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.

Let's proceed to step 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 22310.975
Subtract 200 from 200 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.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 22310.975
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 22310.975
If we take 0 away from 0, we end up 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 result is 22310.975 with a remainder of 0.0.