We're dividing 534597 by 40 
We want to figure out the number of times 534597 can be divided by 40.

Step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Grab the next digit (3) from the dividend, add it to 5, then carry on: 53 / 40

Let's proceed to step 2:
When dividing 53 by 40, we get 1 with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 40 from 53 to get 13.
Bring next digit (4) of the dividend behind the 13 and repeat the process: 134 / 40

On to step 3:
When dividing 134 by 40, we get 3 with a remainder of 14.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Subtracting 120 from 134 leaves us with 14.
Append the next digit (5) from the dividend to 14 and continue with: 145 / 40

Moving on to step 4:
40 can be fit into 145 3 times, resulting in a remainder of 25.
Use 3 as the next digit of our solution. 
Result so far: 133.0
Deduct 120 from 145 and we're left with 25.
Append the next digit (9) from the dividend to 25 and continue with: 259 / 40

Advancing to step 5:
40 goes into 259 6 times with a remainder of 19.
Use 6 as the next digit of our solution. 
Result so far: 1336.0
If we take 240 away from 259, we end up with 19.
Take the next digit (7) from the dividend and append it to 19, then repeat: 197 / 40

Step 6:
The number 40 fits into 197 4 times, leaving a remainder of 37.
Put 4 as the next digit of the answer. 
Result so far: 13364.0
The remainder is 37 after subtracting 160 from 197.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Step 7:
When dividing 370 by 40, we get 9 with a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 13364.9
Deduct 360 from 370 and we're left 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.

Moving on to step 8:
40 goes into 100 2 times with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 13364.92
Subtracting 80 from 100 leaves us 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 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 13364.925
Subtract 200 from 200 to 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 10:
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: 13364.925
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.

Moving on to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13364.925
Deduct 0 from 0 and we're left 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.

After the division, we end up with 13364.925 and a remainder of 0.0.