Let's divide 89660 by 40
We want to divide 89660 by 40.

Moving on to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (9) from the dividend, attach it to 8 and continue: 89 / 40

Moving on to step 2:
40 goes into 89 2 times with a remainder of 9.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 9 after subtracting 80 from 89.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 40

Step 3:
When dividing 96 by 40, we get 2 with a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 22.0
Deduct 80 from 96 and we're left with 16.
Take the next digit (6) from the dividend and append it to 16, then repeat: 166 / 40

Advancing to step 4:
If we divide 166 by 40, we get 4 and a remainder of 6.
Write down 4 as next digit of the result. 
Result so far: 224.0
The remainder is 6 after subtracting 160 from 166.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 40

Going ahead to step 5:
The number 40 fits into 60 1 times, leaving a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 2241.0
Subtract 40 from 60 to get 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 6:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 2241.5
If we subtract 200 from 200, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 7:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2241.5
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2241.5
Subtracting 0 from 0 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.

Our division results in 2241.5 with a remaining 0.0.