We look at the division of 40972 by 89 
We're looking to find how many times 89 goes into 40972.

Moving on to step 1:
When dividing 4 by 89, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 89

Step 2:
The number 89 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Append the next digit (9) from the dividend to 40 and continue with: 409 / 89

Going ahead to step 3:
89 can be fit into 409 4 times, resulting in a remainder of 53.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtracting 356 from 409 leaves us with 53.
Take the next digit (7) from the dividend and append it to 53, then repeat: 537 / 89

Advancing to step 4:
If we divide 537 by 89, we get 6 and a remainder of 3.
The number 6 becomes the next digit in our result. 
Result so far: 46.0
Subtract 534 from 537 to get 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 89

Advancing to step 5:
89 goes into 32 0 times with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 460.0
Subtract 0 from 32 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 6:
320 divided by 89 is 3 with a remainder of 53.
The next digit of our result is 3. 
Result so far: 460.3
If we subtract 267 from 320, we get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Moving on to step 7:
89 can be fit into 530 5 times, resulting in a remainder of 85.
Write down 5 as next digit of the result. 
Result so far: 460.35
The remainder is 85 after subtracting 445 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

On to step 8:
850 divided by 89 is 9 with a remainder of 49.
Write down 9 as next digit of the result. 
Result so far: 460.359
Subtracting 801 from 850 leaves us with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Let's proceed to step 9:
89 can be fit into 490 5 times, resulting in a remainder of 45.
Put 5 as the next digit of the answer. 
Result so far: 460.3595
Subtract 445 from 490 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Step 10:
89 can be fit into 450 5 times, resulting in a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 460.35955
Deduct 445 from 450 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

In conclusion, the division gives 460.35955 with a balance of 5e-06.