We look at the division of 28488 by 40 
We're looking to find how many times 40 goes into 28488.

On to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 40

Step 2:
40 can be fit into 28 0 times, resulting in a remainder of 28.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 28, we get 28.
Grab the next digit (4) from the dividend, add it to 28, then carry on: 284 / 40

Step 3:
40 goes into 284 7 times with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtracting 280 from 284 leaves us with 4.
Include the next digit (8) from the dividend after 4, then repeat: 48 / 40

Going ahead to step 4:
40 goes into 48 1 times with a remainder of 8.
Use 1 as the next digit of our solution. 
Result so far: 71.0
If we subtract 40 from 48, we get 8.
Fetch the next digit (8) from the dividend, attach it to 8 and continue: 88 / 40

Let's proceed to step 5:
40 can be fit into 88 2 times, resulting in a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 712.0
The remainder is 8 after subtracting 80 from 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 6:
The number 40 fits into 80 2 times, leaving a remainder of 0.
Record the quotient 2 as the next digit in the result. 
Result so far: 712.2
Subtracting 80 from 80 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.

Advancing to step 7:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 712.2
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 8:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 712.2
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.

In conclusion, the division gives 712.2 with a balance of 0.0.