290903 divided by 40 
We want to figure out the number of times 290903 can be divided by 40.

Let's proceed to step 1:
40 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (9) from the dividend after 2, then repeat: 29 / 40

Step 2:
29 divided by 40 is 0 with a remainder of 29.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 29 and we're left with 29.
Grab the next digit (0) from the dividend, add it to 29, then carry on: 290 / 40

Let's proceed to step 3:
If we divide 290 by 40, we get 7 and a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Deduct 280 from 290 and we're left with 10.
Include the next digit (9) from the dividend after 10, then repeat: 109 / 40

Moving on to step 4:
109 divided by 40 is 2 with a remainder of 29.
Use 2 as the next digit of our solution. 
Result so far: 72.0
If we take 80 away from 109, we end up with 29.
Include the next digit (0) from the dividend after 29, then repeat: 290 / 40

Advancing to step 5:
40 can be fit into 290 7 times, resulting in a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 727.0
Deduct 280 from 290 and we're left with 10.
Bring next digit (3) of the dividend behind the 10 and repeat the process: 103 / 40

Step 6:
If we divide 103 by 40, we get 2 and a remainder of 23.
The number 2 becomes the next digit in our result. 
Result so far: 7272.0
Deduct 80 from 103 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 7:
The number 40 fits into 230 5 times, leaving a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 7272.5
Subtracting 200 from 230 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:
If we divide 300 by 40, we get 7 and a remainder of 20.
The next digit of our result is 7. 
Result so far: 7272.57
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.

Moving on 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: 7272.575
If we take 200 away from 200, 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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7272.575
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.

Moving on to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7272.575
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 7272.575 with a balance of 0.0.