We look at the division of 40957997 by 539 
We want to figure out the number of times 40957997 can be divided by 539.

Let's proceed to step 1:
If we divide 4 by 539, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 539

Advancing to step 2:
539 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Fetch the next digit (9) from the dividend, attach it to 40 and continue: 409 / 539

Let's proceed to step 3:
539 goes into 409 0 times with a remainder of 409.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 409 to get 409.
Bring next digit (5) of the dividend behind the 409 and repeat the process: 4095 / 539

Moving on to step 4:
If we divide 4095 by 539, we get 7 and a remainder of 322.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we take 3773 away from 4095, we end up with 322.
Include the next digit (7) from the dividend after 322, then repeat: 3227 / 539

Moving on to step 5:
If we divide 3227 by 539, we get 5 and a remainder of 532.
Record the quotient 5 as the next digit in the result. 
Result so far: 75.0
Subtracting 2695 from 3227 leaves us with 532.
Append the next digit (9) from the dividend to 532 and continue with: 5329 / 539

Step 6:
5329 divided by 539 is 9 with a remainder of 478.
The next digit of our result is 9. 
Result so far: 759.0
Subtract 4851 from 5329 to get 478.
Bring next digit (9) of the dividend behind the 478 and repeat the process: 4789 / 539

Let's proceed to step 7:
When dividing 4789 by 539, we get 8 with a remainder of 477.
Record the quotient 8 as the next digit in the result. 
Result so far: 7598.0
Subtract 4312 from 4789 to get 477.
Grab the next digit (7) from the dividend, add it to 477, then carry on: 4777 / 539

Step 8:
539 goes into 4777 8 times with a remainder of 465.
The next digit of our result is 8. 
Result so far: 75988.0
If we subtract 4312 from 4777, we get 465.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4650, and continue the process.

Going ahead to step 9:
The number 539 fits into 4650 8 times, leaving a remainder of 338.
Write down 8 as next digit of the result. 
Result so far: 75988.8
If we subtract 4312 from 4650, we get 338.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3380, and continue the process.

Step 10:
The number 539 fits into 3380 6 times, leaving a remainder of 146.
The next digit of our result is 6. 
Result so far: 75988.86
If we take 3234 away from 3380, we end up with 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Step 11:
The number 539 fits into 1460 2 times, leaving a remainder of 382.
The number 2 becomes the next digit in our result. 
Result so far: 75988.862
Subtract 1078 from 1460 to get 382.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3820, and continue the process.

Step 12:
When dividing 3820 by 539, we get 7 with a remainder of 47.
The number 7 becomes the next digit in our result. 
Result so far: 75988.8627
Deduct 3773 from 3820 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Advancing to step 13:
When dividing 470 by 539, we get 0 with a remainder of 470.
The next digit of our result is 0. 
Result so far: 75988.8627
Subtract 0 from 470 to get 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4700, and continue the process.

Let's proceed to step 14:
When dividing 4700 by 539, we get 8 with a remainder of 388.
Write down 8 as next digit of the result. 
Result so far: 75988.862708
If we take 4312 away from 4700, we end up with 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

On to step 15:
If we divide 3880 by 539, we get 7 and a remainder of 107.
Use 7 as the next digit of our solution. 
Result so far: 75988.8627087
Deduct 3773 from 3880 and we're left with 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Let's proceed to step 16:
The number 539 fits into 1070 1 times, leaving a remainder of 531.
Use 1 as the next digit of our solution. 
Result so far: 75988.86270871
The remainder is 531 after subtracting 539 from 1070.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5310, and continue the process.

The quotient of the division is 75988.86270871, and the remainder is 5.31e-07.