We divide 54520466 by 40
We're looking to find how many times 40 goes into 54520466.

Going ahead to step 1:
5 divided by 40 is 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 40

On to step 2:
40 goes into 54 1 times with a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 40 from 54 leaves us with 14.
Grab the next digit (5) from the dividend, add it to 14, then carry on: 145 / 40

Advancing to step 3:
When dividing 145 by 40, we get 3 with a remainder of 25.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
The remainder is 25 after subtracting 120 from 145.
Grab the next digit (2) from the dividend, add it to 25, then carry on: 252 / 40

Going ahead to step 4:
252 divided by 40 is 6 with a remainder of 12.
Use 6 as the next digit of our solution. 
Result so far: 136.0
If we subtract 240 from 252, we get 12.
Append the next digit (0) from the dividend to 12 and continue with: 120 / 40

Step 5:
The number 40 fits into 120 3 times, leaving a remainder of 0.
The number 3 becomes the next digit in our result. 
Result so far: 1363.0
Subtracting 120 from 120 leaves us with 0.
Grab the next digit (4) from the dividend, add it to 0, then carry on: 4 / 40

Advancing to step 6:
When dividing 4 by 40, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 13630.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (6) from the dividend, attach it to 4 and continue: 46 / 40

Advancing to step 7:
46 divided by 40 is 1 with a remainder of 6.
Write down 1 as next digit of the result. 
Result so far: 136301.0
If we take 40 away from 46, we end up with 6.
Include the next digit (6) from the dividend after 6, then repeat: 66 / 40

Advancing to step 8:
66 divided by 40 is 1 with a remainder of 26.
Put 1 as the next digit of the answer. 
Result so far: 1363011.0
If we take 40 away from 66, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 9:
If we divide 260 by 40, we get 6 and a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 1363011.6
Deduct 240 from 260 and we're left with 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 10:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 1363011.65
If we take 200 away from 200, we end up 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.

Let's proceed to step 11:
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: 1363011.65
If we subtract 0 from 0, 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.

Going ahead to step 12:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1363011.65
If we take 0 away from 0, we end up 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 1363011.65 with a remaining 0.0.