89940 ÷ 4 = 22485 R0
We're going to perform division on 89940 with 4 as the divisor.

Step 1:
4 goes into 8 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 8 from 8 to get 0.
Bring next digit (9) of the dividend behind the 0 and repeat the process: 9 / 4

Step 2:
4 goes into 9 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 22
Subtract 8 from 9 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 4

Step 3:
4 goes into 19 4 times with a remainder of 3.
Write down 4 as next digit of of the result. 
Result so far: 224
Subtract 16 from 19 to get 3.
Bring next digit (4) of the dividend behind the 3 and repeat the process: 34 / 4

Step 4:
4 goes into 34 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 2248
Subtract 32 from 34 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 4

Step 5:
4 goes into 20 5 times with a remainder of 0.
Write down 5 as next digit of of the result. 
Result so far: 22485
Subtract 20 from 20 to get 0.

The final result is 22485 with a remainder of 0.