We're dividing 894259 by 40 
Our goal is to divide 894259 by 40.

Moving on to step 1:
8 divided by 40 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (9) from the dividend to 8 and continue with: 89 / 40

On to step 2:
40 goes into 89 2 times with a remainder of 9.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 80 from 89 to get 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 40

Advancing to step 3:
40 can be fit into 94 2 times, resulting in a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 22.0
If we subtract 80 from 94, we get 14.
Take the next digit (2) from the dividend and append it to 14, then repeat: 142 / 40

Step 4:
The number 40 fits into 142 3 times, leaving a remainder of 22.
The next digit of our result is 3. 
Result so far: 223.0
Subtracting 120 from 142 leaves us with 22.
Append the next digit (5) from the dividend to 22 and continue with: 225 / 40

Advancing to step 5:
If we divide 225 by 40, we get 5 and a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 2235.0
Subtract 200 from 225 to get 25.
Take the next digit (9) from the dividend and append it to 25, then repeat: 259 / 40

On to step 6:
40 goes into 259 6 times with a remainder of 19.
The next digit of our result is 6. 
Result so far: 22356.0
If we subtract 240 from 259, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 7:
If we divide 190 by 40, we get 4 and a remainder of 30.
Use 4 as the next digit of our solution. 
Result so far: 22356.4
Subtracting 160 from 190 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.

Going ahead to step 8:
300 divided by 40 is 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 22356.47
Subtract 280 from 300 to 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.

Let's proceed to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 22356.475
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.

Going ahead to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 22356.475
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.

Step 11:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 22356.475
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.

In conclusion, the division gives 22356.475 with a balance of 0.0.