Let's divide 40539 by 20
We want to divide 40539 by 20.

On to step 1:
20 can be fit into 4 0 times, resulting in a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 20

On to step 2:
The number 20 fits into 40 2 times, leaving a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 40 from 40, we get 0.
Grab the next digit (5) from the dividend, add it to 0, then carry on: 5 / 20

Let's proceed to step 3:
5 divided by 20 is 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 20.0
If we take 0 away from 5, we end up with 5.
Fetch the next digit (3) from the dividend, attach it to 5 and continue: 53 / 20

Advancing to step 4:
If we divide 53 by 20, we get 2 and a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 202.0
If we subtract 40 from 53, we get 13.
Include the next digit (9) from the dividend after 13, then repeat: 139 / 20

Step 5:
When dividing 139 by 20, we get 6 with a remainder of 19.
Write down 6 as next digit of the result. 
Result so far: 2026.0
The remainder is 19 after subtracting 120 from 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 6:
If we divide 190 by 20, we get 9 and a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 2026.9
The remainder is 10 after subtracting 180 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 7:
If we divide 100 by 20, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2026.95
If we subtract 100 from 100, we 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.

Moving on to step 8:
If we divide 0 by 20, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 2026.95
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:
20 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2026.95
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.

In conclusion, the division gives 2026.95 with a balance of 0.0.