We look at the division of 40067713 by 589 
Our goal is to divide 40067713 by 589.

Step 1:
When dividing 4 by 589, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 589

Moving on to step 2:
The number 589 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
If we take 0 away from 40, we end up with 40.
Bring next digit (0) of the dividend behind the 40 and repeat the process: 400 / 589

Advancing to step 3:
If we divide 400 by 589, we get 0 and a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 400 and we're left with 400.
Grab the next digit (6) from the dividend, add it to 400, then carry on: 4006 / 589

Advancing to step 4:
4006 divided by 589 is 6 with a remainder of 472.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
If we take 3534 away from 4006, we end up with 472.
Fetch the next digit (7) from the dividend, attach it to 472 and continue: 4727 / 589

Let's proceed to step 5:
4727 divided by 589 is 8 with a remainder of 15.
The next digit of our result is 8. 
Result so far: 68.0
The remainder is 15 after subtracting 4712 from 4727.
Include the next digit (7) from the dividend after 15, then repeat: 157 / 589

Step 6:
589 can be fit into 157 0 times, resulting in a remainder of 157.
Put 0 as the next digit of the answer. 
Result so far: 680.0
Subtracting 0 from 157 leaves us with 157.
Append the next digit (1) from the dividend to 157 and continue with: 1571 / 589

Advancing to step 7:
The number 589 fits into 1571 2 times, leaving a remainder of 393.
Use 2 as the next digit of our solution. 
Result so far: 6802.0
Deduct 1178 from 1571 and we're left with 393.
Grab the next digit (3) from the dividend, add it to 393, then carry on: 3933 / 589

Advancing to step 8:
589 goes into 3933 6 times with a remainder of 399.
The next digit of our result is 6. 
Result so far: 68026.0
If we take 3534 away from 3933, we end up with 399.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3990, and continue the process.

Let's proceed to step 9:
3990 divided by 589 is 6 with a remainder of 456.
Put 6 as the next digit of the answer. 
Result so far: 68026.6
Subtract 3534 from 3990 to get 456.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4560, and continue the process.

Advancing to step 10:
589 can be fit into 4560 7 times, resulting in a remainder of 437.
The number 7 becomes the next digit in our result. 
Result so far: 68026.67
Deduct 4123 from 4560 and we're left with 437.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4370, and continue the process.

Let's proceed to step 11:
4370 divided by 589 is 7 with a remainder of 247.
Write down 7 as next digit of the result. 
Result so far: 68026.677
If we subtract 4123 from 4370, we get 247.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2470, and continue the process.

In conclusion, the division gives 68026.677 with a balance of 0.0247.