We divide 103589 by 40
We want to figure out the number of times 103589 can be divided by 40.

Advancing to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 40

Let's proceed to step 2:
If we divide 10 by 40, we get 0 and a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 10 to get 10.
Take the next digit (3) from the dividend and append it to 10, then repeat: 103 / 40

Let's proceed to step 3:
103 divided by 40 is 2 with a remainder of 23.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 23 after subtracting 80 from 103.
Grab the next digit (5) from the dividend, add it to 23, then carry on: 235 / 40

Advancing to step 4:
40 goes into 235 5 times with a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 25.0
The remainder is 35 after subtracting 200 from 235.
Append the next digit (8) from the dividend to 35 and continue with: 358 / 40

Going ahead to step 5:
If we divide 358 by 40, we get 8 and a remainder of 38.
Use 8 as the next digit of our solution. 
Result so far: 258.0
Subtract 320 from 358 to get 38.
Grab the next digit (9) from the dividend, add it to 38, then carry on: 389 / 40

Let's proceed to step 6:
The number 40 fits into 389 9 times, leaving a remainder of 29.
Use 9 as the next digit of our solution. 
Result so far: 2589.0
Deduct 360 from 389 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Going ahead to step 7:
When dividing 290 by 40, we get 7 with a remainder of 10.
The number 7 becomes the next digit in our result. 
Result so far: 2589.7
Deduct 280 from 290 and we're left with 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 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 2589.72
If we take 80 away from 100, we end up 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.

On to step 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2589.725
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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2589.725
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.

On to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2589.725
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.

The final outcome is 2589.725, with a leftover of 0.0.