89674 divided by 40 
Our goal is to divide 89674 by 40.

Advancing to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Take the next digit (9) from the dividend and append it to 8, then repeat: 89 / 40

On to step 2:
When dividing 89 by 40, we get 2 with a remainder of 9.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 9 after subtracting 80 from 89.
Append the next digit (6) from the dividend to 9 and continue with: 96 / 40

Step 3:
40 can be fit into 96 2 times, resulting in a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 22.0
Subtracting 80 from 96 leaves us with 16.
Bring next digit (7) of the dividend behind the 16 and repeat the process: 167 / 40

Going ahead to step 4:
If we divide 167 by 40, we get 4 and a remainder of 7.
Write down 4 as next digit of the result. 
Result so far: 224.0
If we subtract 160 from 167, we get 7.
Fetch the next digit (4) from the dividend, attach it to 7 and continue: 74 / 40

Going ahead to step 5:
If we divide 74 by 40, we get 1 and a remainder of 34.
The number 1 becomes the next digit in our result. 
Result so far: 2241.0
Subtracting 40 from 74 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 6:
When dividing 340 by 40, we get 8 with a remainder of 20.
Record the quotient 8 as the next digit in the result. 
Result so far: 2241.8
The remainder is 20 after subtracting 320 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 7:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 2241.85
The remainder is 0 after subtracting 200 from 200.
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 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2241.85
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.

Advancing to step 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2241.85
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.

After the division, we end up with 2241.85 and a remainder of 0.0.