We look at the division of 689442 by 40 
Our goal is to divide 689442 by 40.

Step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Bring next digit (8) of the dividend behind the 6 and repeat the process: 68 / 40

Advancing to step 2:
When dividing 68 by 40, we get 1 with a remainder of 28.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 40 from 68 leaves us with 28.
Take the next digit (9) from the dividend and append it to 28, then repeat: 289 / 40

On to step 3:
289 divided by 40 is 7 with a remainder of 9.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
Subtract 280 from 289 to get 9.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 40

Advancing to step 4:
The number 40 fits into 94 2 times, leaving a remainder of 14.
The next digit of our result is 2. 
Result so far: 172.0
Deduct 80 from 94 and we're left with 14.
Append the next digit (4) from the dividend to 14 and continue with: 144 / 40

Moving on to step 5:
The number 40 fits into 144 3 times, leaving a remainder of 24.
Record the quotient 3 as the next digit in the result. 
Result so far: 1723.0
If we take 120 away from 144, we end up with 24.
Include the next digit (2) from the dividend after 24, then repeat: 242 / 40

Advancing to step 6:
242 divided by 40 is 6 with a remainder of 2.
Use 6 as the next digit of our solution. 
Result so far: 17236.0
If we subtract 240 from 242, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 7:
If we divide 20 by 40, we get 0 and a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 17236.0
If we subtract 0 from 20, 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.

Moving on to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 17236.05
Deduct 200 from 200 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.

On to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17236.05
If we take 0 away from 0, we end up 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.

Going ahead to step 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17236.05
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.

After the division, we end up with 17236.05 and a remainder of 0.0.