Let's divide 21540357 by 40
We want to divide 21540357 by 40.

Going ahead to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 40

Moving on to step 2:
If we divide 21 by 40, we get 0 and a remainder of 21.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 21 leaves us with 21.
Take the next digit (5) from the dividend and append it to 21, then repeat: 215 / 40

Going ahead to step 3:
40 goes into 215 5 times with a remainder of 15.
The next digit of our result is 5. 
Result so far: 5.0
If we take 200 away from 215, we end up with 15.
Take the next digit (4) from the dividend and append it to 15, then repeat: 154 / 40

Step 4:
The number 40 fits into 154 3 times, leaving a remainder of 34.
Use 3 as the next digit of our solution. 
Result so far: 53.0
The remainder is 34 after subtracting 120 from 154.
Take the next digit (0) from the dividend and append it to 34, then repeat: 340 / 40

Advancing to step 5:
40 goes into 340 8 times with a remainder of 20.
Use 8 as the next digit of our solution. 
Result so far: 538.0
Subtract 320 from 340 to get 20.
Bring next digit (3) of the dividend behind the 20 and repeat the process: 203 / 40

Moving on to step 6:
40 can be fit into 203 5 times, resulting in a remainder of 3.
Record the quotient 5 as the next digit in the result. 
Result so far: 5385.0
Subtract 200 from 203 to get 3.
Append the next digit (5) from the dividend to 3 and continue with: 35 / 40

Step 7:
40 goes into 35 0 times with a remainder of 35.
The number 0 becomes the next digit in our result. 
Result so far: 53850.0
Subtracting 0 from 35 leaves us with 35.
Include the next digit (7) from the dividend after 35, then repeat: 357 / 40

On to step 8:
40 can be fit into 357 8 times, resulting in a remainder of 37.
Record the quotient 8 as the next digit in the result. 
Result so far: 538508.0
If we subtract 320 from 357, 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.

Step 9:
40 goes into 370 9 times with a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 538508.9
If we take 360 away from 370, we end up 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.

Advancing to step 10:
If we divide 100 by 40, we get 2 and a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 538508.92
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 11:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 538508.925
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.

On to step 12:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 538508.925
The remainder is 0 after subtracting 0 from 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 13:
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: 538508.925
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 538508.925 with a balance of 0.0.