289639 ÷ 40 
Let's see how many times 40 fits into 289639.

Advancing to step 1:
40 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 40

Moving on to step 2:
The number 40 fits into 28 0 times, leaving a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 28 and we're left with 28.
Take the next digit (9) from the dividend and append it to 28, then repeat: 289 / 40

Advancing to step 3:
289 divided by 40 is 7 with a remainder of 9.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtract 280 from 289 to get 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 40

Let's proceed to step 4:
96 divided by 40 is 2 with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 72.0
The remainder is 16 after subtracting 80 from 96.
Grab the next digit (3) from the dividend, add it to 16, then carry on: 163 / 40

Advancing to step 5:
40 goes into 163 4 times with a remainder of 3.
Record the quotient 4 as the next digit in the result. 
Result so far: 724.0
Subtract 160 from 163 to get 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 40

Going ahead to step 6:
40 goes into 39 0 times with a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 7240.0
Deduct 0 from 39 and we're left 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.

Advancing to step 7:
If we divide 390 by 40, we get 9 and a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 7240.9
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:
When dividing 300 by 40, we get 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 7240.97
If we take 280 away from 300, we end up 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:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 7240.975
Subtracting 200 from 200 leaves us 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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7240.975
Subtracting 0 from 0 leaves us 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.

Let's proceed to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 7240.975
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.

The final result is 7240.975 with a remainder of 0.0.