228690 ÷ 40 
We want to figure out the number of times 228690 can be divided by 40.

Moving on to step 1:
2 divided by 40 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (2) from the dividend, attach it to 2 and continue: 22 / 40

Let's proceed to step 2:
40 can be fit into 22 0 times, resulting in a remainder of 22.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 22, we end up with 22.
Append the next digit (8) from the dividend to 22 and continue with: 228 / 40

Advancing to step 3:
228 divided by 40 is 5 with a remainder of 28.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we subtract 200 from 228, we get 28.
Take the next digit (6) from the dividend and append it to 28, then repeat: 286 / 40

Moving on to step 4:
When dividing 286 by 40, we get 7 with a remainder of 6.
Use 7 as the next digit of our solution. 
Result so far: 57.0
Subtracting 280 from 286 leaves us with 6.
Bring next digit (9) of the dividend behind the 6 and repeat the process: 69 / 40

Step 5:
40 can be fit into 69 1 times, resulting in a remainder of 29.
Use 1 as the next digit of our solution. 
Result so far: 571.0
If we subtract 40 from 69, we get 29.
Grab the next digit (0) from the dividend, add it to 29, then carry on: 290 / 40

Going ahead to step 6:
When dividing 290 by 40, we get 7 with a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 5717.0
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.

Advancing to step 7:
40 goes into 100 2 times with a remainder of 20.
The next digit of our result is 2. 
Result so far: 5717.2
If we subtract 80 from 100, we 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.

Going ahead to step 8:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 5717.25
Subtracting 200 from 200 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.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5717.25
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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 5717.25
Subtract 0 from 0 to 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 5717.25 with a balance of 0.0.