Let's divide 712289 by 40
We're looking to find how many times 40 goes into 712289.

Let's proceed to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 40

Step 2:
71 divided by 40 is 1 with a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 40 from 71, we get 31.
Take the next digit (2) from the dividend and append it to 31, then repeat: 312 / 40

Let's proceed to step 3:
The number 40 fits into 312 7 times, leaving a remainder of 32.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
If we take 280 away from 312, we end up with 32.
Include the next digit (2) from the dividend after 32, then repeat: 322 / 40

Going ahead to step 4:
The number 40 fits into 322 8 times, leaving a remainder of 2.
Use 8 as the next digit of our solution. 
Result so far: 178.0
Subtract 320 from 322 to get 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 40

Step 5:
40 can be fit into 28 0 times, resulting in a remainder of 28.
The number 0 becomes the next digit in our result. 
Result so far: 1780.0
If we subtract 0 from 28, we get 28.
Fetch the next digit (9) from the dividend, attach it to 28 and continue: 289 / 40

Advancing to step 6:
If we divide 289 by 40, we get 7 and a remainder of 9.
Put 7 as the next digit of the answer. 
Result so far: 17807.0
Subtract 280 from 289 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 7:
40 can be fit into 90 2 times, resulting in a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 17807.2
The remainder is 10 after subtracting 80 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead 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: 17807.22
Subtracting 80 from 100 leaves us 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.

Our division results in 17807.22 with a remaining 0.02.