28662589 divided by 40 
We want to figure out the number of times 28662589 can be divided by 40.

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.
Grab the next digit (8) from the dividend, add it to 2, then carry on: 28 / 40

Going ahead to step 2:
The number 40 fits into 28 0 times, leaving a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 28, we end up with 28.
Bring next digit (6) of the dividend behind the 28 and repeat the process: 286 / 40

On to step 3:
40 goes into 286 7 times with a remainder of 6.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we take 280 away from 286, we end up with 6.
Include the next digit (6) from the dividend after 6, then repeat: 66 / 40

Going ahead to step 4:
When dividing 66 by 40, we get 1 with a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 71.0
If we take 40 away from 66, we end up with 26.
Bring next digit (2) of the dividend behind the 26 and repeat the process: 262 / 40

Going ahead to step 5:
262 divided by 40 is 6 with a remainder of 22.
The next digit of our result is 6. 
Result so far: 716.0
The remainder is 22 after subtracting 240 from 262.
Append the next digit (5) from the dividend to 22 and continue with: 225 / 40

Step 6:
40 goes into 225 5 times with a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 7165.0
If we subtract 200 from 225, we get 25.
Append the next digit (8) from the dividend to 25 and continue with: 258 / 40

Step 7:
The number 40 fits into 258 6 times, leaving a remainder of 18.
Write down 6 as next digit of the result. 
Result so far: 71656.0
The remainder is 18 after subtracting 240 from 258.
Append the next digit (9) from the dividend to 18 and continue with: 189 / 40

Let's proceed to step 8:
189 divided by 40 is 4 with a remainder of 29.
Put 4 as the next digit of the answer. 
Result so far: 716564.0
Subtract 160 from 189 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

On to step 9:
40 can be fit into 290 7 times, resulting in a remainder of 10.
Write down 7 as next digit of the result. 
Result so far: 716564.7
Subtract 280 from 290 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 10:
If we divide 100 by 40, we get 2 and a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 716564.72
If we take 80 away from 100, 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.

Going ahead to step 11:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 716564.725
If we subtract 200 from 200, 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.

Moving on to step 12:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 716564.725
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.

Let's proceed to step 13:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 716564.725
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.

The final outcome is 716564.725, with a leftover of 0.0.