549752 ÷ 40 
We want to figure out the number of times 549752 can be divided by 40.

Let's proceed to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 40

Advancing to step 2:
54 divided by 40 is 1 with a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 40 from 54, we get 14.
Take the next digit (9) from the dividend and append it to 14, then repeat: 149 / 40

On to step 3:
When dividing 149 by 40, we get 3 with a remainder of 29.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
If we subtract 120 from 149, we get 29.
Grab the next digit (7) from the dividend, add it to 29, then carry on: 297 / 40

Step 4:
If we divide 297 by 40, we get 7 and a remainder of 17.
Record the quotient 7 as the next digit in the result. 
Result so far: 137.0
If we subtract 280 from 297, we get 17.
Fetch the next digit (5) from the dividend, attach it to 17 and continue: 175 / 40

Let's proceed to step 5:
40 can be fit into 175 4 times, resulting in a remainder of 15.
Record the quotient 4 as the next digit in the result. 
Result so far: 1374.0
The remainder is 15 after subtracting 160 from 175.
Take the next digit (2) from the dividend and append it to 15, then repeat: 152 / 40

On to step 6:
The number 40 fits into 152 3 times, leaving a remainder of 32.
Put 3 as the next digit of the answer. 
Result so far: 13743.0
If we take 120 away from 152, we end up 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.

Let's proceed to step 7:
The number 40 fits into 320 8 times, leaving a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 13743.8
Deduct 320 from 320 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.

Going ahead to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13743.8
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.

Let's proceed to step 9:
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: 13743.8
Subtracting 0 from 0 leaves us 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 13743.8 and a remainder of 0.0.