We look at the division of 40723 by 89 
Our goal is to divide 40723 by 89.

Step 1:
89 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 89

On to 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
The remainder is 40 after subtracting 0 from 40.
Include the next digit (7) from the dividend after 40, then repeat: 407 / 89

On to step 3:
89 can be fit into 407 4 times, resulting in a remainder of 51.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 356 from 407 to get 51.
Grab the next digit (2) from the dividend, add it to 51, then carry on: 512 / 89

Step 4:
The number 89 fits into 512 5 times, leaving a remainder of 67.
Put 5 as the next digit of the answer. 
Result so far: 45.0
The remainder is 67 after subtracting 445 from 512.
Fetch the next digit (3) from the dividend, attach it to 67 and continue: 673 / 89

On to step 5:
If we divide 673 by 89, we get 7 and a remainder of 50.
The next digit of our result is 7. 
Result so far: 457.0
If we take 623 away from 673, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 6:
If we divide 500 by 89, we get 5 and a remainder of 55.
Use 5 as the next digit of our solution. 
Result so far: 457.5
The remainder is 55 after subtracting 445 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Advancing to step 7:
The number 89 fits into 550 6 times, leaving a remainder of 16.
Write down 6 as next digit of the result. 
Result so far: 457.56
Subtract 534 from 550 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 8:
89 goes into 160 1 times with a remainder of 71.
Write down 1 as next digit of the result. 
Result so far: 457.561
If we subtract 89 from 160, we get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Advancing to step 9:
When dividing 710 by 89, we get 7 with a remainder of 87.
Write down 7 as next digit of the result. 
Result so far: 457.5617
Deduct 623 from 710 and we're left with 87.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

Let's proceed to step 10:
870 divided by 89 is 9 with a remainder of 69.
Write down 9 as next digit of the result. 
Result so far: 457.56179
If we subtract 801 from 870, we get 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

On to step 11:
If we divide 690 by 89, we get 7 and a remainder of 67.
The number 7 becomes the next digit in our result. 
Result so far: 457.561797
If we subtract 623 from 690, we get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

On to step 12:
89 can be fit into 670 7 times, resulting in a remainder of 47.
The number 7 becomes the next digit in our result. 
Result so far: 457.5617977
The remainder is 47 after subtracting 623 from 670.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

After the division, we end up with 457.5617977 and a remainder of 4.7e-07.