We look at the division of 40691 by 89 
Let's see how many times 89 fits into 40691.

Going ahead to step 1:
89 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
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

Moving on to step 2:
40 divided by 89 is 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Grab the next digit (6) from the dividend, add it to 40, then carry on: 406 / 89

On to step 3:
406 divided by 89 is 4 with a remainder of 50.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 356 from 406 leaves us with 50.
Include the next digit (9) from the dividend after 50, then repeat: 509 / 89

Let's proceed to step 4:
The number 89 fits into 509 5 times, leaving a remainder of 64.
The next digit of our result is 5. 
Result so far: 45.0
Deduct 445 from 509 and we're left with 64.
Include the next digit (1) from the dividend after 64, then repeat: 641 / 89

Let's proceed to step 5:
If we divide 641 by 89, we get 7 and a remainder of 18.
Record the quotient 7 as the next digit in the result. 
Result so far: 457.0
Subtract 623 from 641 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 6:
When dividing 180 by 89, we get 2 with a remainder of 2.
Write down 2 as next digit of the result. 
Result so far: 457.2
If we take 178 away from 180, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 7:
89 can be fit into 20 0 times, resulting in a remainder of 20.
The next digit of our result is 0. 
Result so far: 457.2
Deduct 0 from 20 and we're left 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.

Advancing to step 8:
200 divided by 89 is 2 with a remainder of 22.
Write down 2 as next digit of the result. 
Result so far: 457.202
Subtracting 178 from 200 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 9:
The number 89 fits into 220 2 times, leaving a remainder of 42.
Record the quotient 2 as the next digit in the result. 
Result so far: 457.2022
Subtract 178 from 220 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

The final outcome is 457.2022, with a leftover of 0.00042.