We divide 705089 by 40
Our goal is to divide 705089 by 40.

Step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Take the next digit (0) from the dividend and append it to 7, then repeat: 70 / 40

Step 2:
If we divide 70 by 40, we get 1 and a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 40 from 70, we get 30.
Bring next digit (5) of the dividend behind the 30 and repeat the process: 305 / 40

Moving on to step 3:
The number 40 fits into 305 7 times, leaving a remainder of 25.
Put 7 as the next digit of the answer. 
Result so far: 17.0
Subtract 280 from 305 to get 25.
Bring next digit (0) of the dividend behind the 25 and repeat the process: 250 / 40

Step 4:
250 divided by 40 is 6 with a remainder of 10.
Record the quotient 6 as the next digit in the result. 
Result so far: 176.0
If we subtract 240 from 250, we get 10.
Take the next digit (8) from the dividend and append it to 10, then repeat: 108 / 40

On to step 5:
108 divided by 40 is 2 with a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 1762.0
Deduct 80 from 108 and we're left with 28.
Include the next digit (9) from the dividend after 28, then repeat: 289 / 40

On to step 6:
40 goes into 289 7 times with a remainder of 9.
The number 7 becomes the next digit in our result. 
Result so far: 17627.0
Subtracting 280 from 289 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 7:
The number 40 fits into 90 2 times, leaving a remainder of 10.
Write down 2 as next digit of the result. 
Result so far: 17627.2
If we take 80 away from 90, we end up 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.

Going ahead to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 17627.22
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final result is 17627.22 with a remainder of 0.02.