Let's divide 40540 by 97
Our goal is to divide 40540 by 97.

Advancing to step 1:
4 divided by 97 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 97

Advancing to step 2:
The number 97 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Fetch the next digit (5) from the dividend, attach it to 40 and continue: 405 / 97

Going ahead to step 3:
If we divide 405 by 97, we get 4 and a remainder of 17.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 388 from 405 and we're left with 17.
Bring next digit (4) of the dividend behind the 17 and repeat the process: 174 / 97

Going ahead to step 4:
97 goes into 174 1 times with a remainder of 77.
Write down 1 as next digit of the result. 
Result so far: 41.0
If we subtract 97 from 174, we get 77.
Take the next digit (0) from the dividend and append it to 77, then repeat: 770 / 97

Advancing to step 5:
If we divide 770 by 97, we get 7 and a remainder of 91.
Put 7 as the next digit of the answer. 
Result so far: 417.0
Deduct 679 from 770 and we're left with 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

Let's proceed to step 6:
97 goes into 910 9 times with a remainder of 37.
Record the quotient 9 as the next digit in the result. 
Result so far: 417.9
If we subtract 873 from 910, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Going ahead to step 7:
370 divided by 97 is 3 with a remainder of 79.
Use 3 as the next digit of our solution. 
Result so far: 417.93
Subtract 291 from 370 to get 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Step 8:
790 divided by 97 is 8 with a remainder of 14.
Record the quotient 8 as the next digit in the result. 
Result so far: 417.938
If we subtract 776 from 790, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 9:
140 divided by 97 is 1 with a remainder of 43.
Use 1 as the next digit of our solution. 
Result so far: 417.9381
If we subtract 97 from 140, we get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Going ahead to step 10:
97 can be fit into 430 4 times, resulting in a remainder of 42.
The number 4 becomes the next digit in our result. 
Result so far: 417.93814
If we subtract 388 from 430, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 11:
97 goes into 420 4 times with a remainder of 32.
Write down 4 as next digit of the result. 
Result so far: 417.938144
Subtracting 388 from 420 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 417.938144 with a balance of 3.2e-06.