1. **State the problem:** Divide 40,731 by 89 using long division. 2. **Formula and rules:** Long division breaks down division into a series of easier steps by dividing, multiplying, subtracting, and bringing down digits. 3. **Step-by-step solution:** - Divide 407 by 89: 89 goes into 407 four times because $89 \times 4 = 356$. - Subtract: $407 - 356 = 51$. - Bring down the next digit 3 to get 513. - Divide 513 by 89: 89 goes into 513 five times because $89 \times 5 = 445$. - Subtract: $513 - 445 = 68$. - Bring down the next digit 1 to get 681. - Divide 681 by 89: 89 goes into 681 seven times because $89 \times 7 = 623$. - Subtract: $681 - 623 = 58$. 4. **Result:** Quotient is 457 with a remainder of 58. 5. **Express quotient:** $$\text{Quotient} = 457 + \frac{58}{89}$$ Since the problem asks for the quotient, the integer part is 457. **Final answer:** 457 Note: Only the first problem is solved as per instructions.