We divide 612289 by 40
We want to divide 612289 by 40.

On to step 1:
40 goes into 6 0 times with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 40

Let's proceed to step 2:
If we divide 61 by 40, we get 1 and a remainder of 21.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 40 from 61, we get 21.
Include the next digit (2) from the dividend after 21, then repeat: 212 / 40

Advancing to step 3:
When dividing 212 by 40, we get 5 with a remainder of 12.
Record the quotient 5 as the next digit in the result. 
Result so far: 15.0
Subtract 200 from 212 to get 12.
Append the next digit (2) from the dividend to 12 and continue with: 122 / 40

Step 4:
40 can be fit into 122 3 times, resulting in a remainder of 2.
The number 3 becomes the next digit in our result. 
Result so far: 153.0
Subtracting 120 from 122 leaves us with 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 40

Moving on to step 5:
40 goes into 28 0 times with a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 1530.0
Deduct 0 from 28 and we're left with 28.
Append the next digit (9) from the dividend to 28 and continue with: 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: 15307.0
If we subtract 280 from 289, we 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.

Step 7:
40 can be fit into 90 2 times, resulting in a remainder of 10.
Put 2 as the next digit of the answer. 
Result so far: 15307.2
Subtracting 80 from 90 leaves us 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.

Let's proceed to step 8:
40 goes into 100 2 times with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 15307.22
If we subtract 80 from 100, we 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.

In conclusion, the division gives 15307.22 with a balance of 0.02.