We divide 40794538 by 542
Let's see how many times 542 fits into 40794538.

Step 1:
The number 542 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 542

Going ahead to step 2:
If we divide 40 by 542, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Take the next digit (7) from the dividend and append it to 40, then repeat: 407 / 542

Advancing to step 3:
542 can be fit into 407 0 times, resulting in a remainder of 407.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 407 after subtracting 0 from 407.
Append the next digit (9) from the dividend to 407 and continue with: 4079 / 542

Going ahead to step 4:
4079 divided by 542 is 7 with a remainder of 285.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we take 3794 away from 4079, we end up with 285.
Grab the next digit (4) from the dividend, add it to 285, then carry on: 2854 / 542

Advancing to step 5:
2854 divided by 542 is 5 with a remainder of 144.
Write down 5 as next digit of the result. 
Result so far: 75.0
If we subtract 2710 from 2854, we get 144.
Append the next digit (5) from the dividend to 144 and continue with: 1445 / 542

Moving on to step 6:
If we divide 1445 by 542, we get 2 and a remainder of 361.
Put 2 as the next digit of the answer. 
Result so far: 752.0
Deduct 1084 from 1445 and we're left with 361.
Include the next digit (3) from the dividend after 361, then repeat: 3613 / 542

Moving on to step 7:
542 can be fit into 3613 6 times, resulting in a remainder of 361.
Write down 6 as next digit of the result. 
Result so far: 7526.0
Subtracting 3252 from 3613 leaves us with 361.
Fetch the next digit (8) from the dividend, attach it to 361 and continue: 3618 / 542

Let's proceed to step 8:
When dividing 3618 by 542, we get 6 with a remainder of 366.
The next digit of our result is 6. 
Result so far: 75266.0
Subtract 3252 from 3618 to get 366.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3660, and continue the process.

Advancing to step 9:
When dividing 3660 by 542, we get 6 with a remainder of 408.
Put 6 as the next digit of the answer. 
Result so far: 75266.6
If we take 3252 away from 3660, we end up with 408.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4080, and continue the process.

Advancing to step 10:
When dividing 4080 by 542, we get 7 with a remainder of 286.
The next digit of our result is 7. 
Result so far: 75266.67
Subtract 3794 from 4080 to get 286.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2860, and continue the process.

Moving on to step 11:
542 can be fit into 2860 5 times, resulting in a remainder of 150.
Use 5 as the next digit of our solution. 
Result so far: 75266.675
Subtracting 2710 from 2860 leaves us with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Moving on to step 12:
When dividing 1500 by 542, we get 2 with a remainder of 416.
The next digit of our result is 2. 
Result so far: 75266.6752
Subtracting 1084 from 1500 leaves us with 416.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4160, and continue the process.

Going ahead to step 13:
If we divide 4160 by 542, we get 7 and a remainder of 366.
Record the quotient 7 as the next digit in the result. 
Result so far: 75266.67527
If we subtract 3794 from 4160, we get 366.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3660, and continue the process.

Moving on to step 14:
3660 divided by 542 is 6 with a remainder of 408.
Write down 6 as next digit of the result. 
Result so far: 75266.675276
Deduct 3252 from 3660 and we're left with 408.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4080, and continue the process.

Let's proceed to step 15:
542 can be fit into 4080 7 times, resulting in a remainder of 286.
Write down 7 as next digit of the result. 
Result so far: 75266.6752767
The remainder is 286 after subtracting 3794 from 4080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2860, and continue the process.

Going ahead to step 16:
If we divide 2860 by 542, we get 5 and a remainder of 150.
The number 5 becomes the next digit in our result. 
Result so far: 75266.67527675
The remainder is 150 after subtracting 2710 from 2860.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

In conclusion, the division gives 75266.67527675 with a balance of 1.5e-07.