Let's divide 57771289 by 40
We're looking to find how many times 40 goes into 57771289.

Step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (7) from the dividend and append it to 5, then repeat: 57 / 40

Advancing to step 2:
40 can be fit into 57 1 times, resulting in a remainder of 17.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 17 after subtracting 40 from 57.
Bring next digit (7) of the dividend behind the 17 and repeat the process: 177 / 40

On to step 3:
177 divided by 40 is 4 with a remainder of 17.
Use 4 as the next digit of our solution. 
Result so far: 14.0
If we subtract 160 from 177, we get 17.
Take the next digit (7) from the dividend and append it to 17, then repeat: 177 / 40

On to step 4:
The number 40 fits into 177 4 times, leaving a remainder of 17.
Use 4 as the next digit of our solution. 
Result so far: 144.0
Deduct 160 from 177 and we're left with 17.
Grab the next digit (1) from the dividend, add it to 17, then carry on: 171 / 40

Let's proceed to step 5:
40 goes into 171 4 times with a remainder of 11.
Record the quotient 4 as the next digit in the result. 
Result so far: 1444.0
Deduct 160 from 171 and we're left with 11.
Grab the next digit (2) from the dividend, add it to 11, then carry on: 112 / 40

Advancing to step 6:
40 goes into 112 2 times with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 14442.0
The remainder is 32 after subtracting 80 from 112.
Fetch the next digit (8) from the dividend, attach it to 32 and continue: 328 / 40

Step 7:
328 divided by 40 is 8 with a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 144428.0
If we take 320 away from 328, we end up with 8.
Take the next digit (9) from the dividend and append it to 8, then repeat: 89 / 40

Let's proceed to step 8:
The number 40 fits into 89 2 times, leaving a remainder of 9.
Write down 2 as next digit of the result. 
Result so far: 1444282.0
Deduct 80 from 89 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 9:
If we divide 90 by 40, we get 2 and a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 1444282.2
Subtracting 80 from 90 leaves us 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 10:
When dividing 100 by 40, we get 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 1444282.22
Deduct 80 from 100 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.

In conclusion, the division gives 1444282.22 with a balance of 0.02.