43561040 divided by 317 
Our goal is to divide 43561040 by 317.

Advancing to step 1:
If we divide 4 by 317, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (3) of the dividend behind the 4 and repeat the process: 43 / 317

Moving on to step 2:
If we divide 43 by 317, we get 0 and a remainder of 43.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 43 leaves us with 43.
Fetch the next digit (5) from the dividend, attach it to 43 and continue: 435 / 317

Let's proceed to step 3:
435 divided by 317 is 1 with a remainder of 118.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 317 from 435 to get 118.
Bring next digit (6) of the dividend behind the 118 and repeat the process: 1186 / 317

Advancing to step 4:
317 can be fit into 1186 3 times, resulting in a remainder of 235.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
If we take 951 away from 1186, we end up with 235.
Take the next digit (1) from the dividend and append it to 235, then repeat: 2351 / 317

Let's proceed to step 5:
317 can be fit into 2351 7 times, resulting in a remainder of 132.
Use 7 as the next digit of our solution. 
Result so far: 137.0
If we take 2219 away from 2351, we end up with 132.
Include the next digit (0) from the dividend after 132, then repeat: 1320 / 317

Moving on to step 6:
317 can be fit into 1320 4 times, resulting in a remainder of 52.
Record the quotient 4 as the next digit in the result. 
Result so far: 1374.0
If we subtract 1268 from 1320, we get 52.
Bring next digit (4) of the dividend behind the 52 and repeat the process: 524 / 317

Step 7:
524 divided by 317 is 1 with a remainder of 207.
The number 1 becomes the next digit in our result. 
Result so far: 13741.0
Deduct 317 from 524 and we're left with 207.
Append the next digit (0) from the dividend to 207 and continue with: 2070 / 317

Let's proceed to step 8:
The number 317 fits into 2070 6 times, leaving a remainder of 168.
The number 6 becomes the next digit in our result. 
Result so far: 137416.0
Subtract 1902 from 2070 to get 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Step 9:
317 can be fit into 1680 5 times, resulting in a remainder of 95.
Record the quotient 5 as the next digit in the result. 
Result so far: 137416.5
Deduct 1585 from 1680 and we're left with 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

On to step 10:
317 can be fit into 950 2 times, resulting in a remainder of 316.
Write down 2 as next digit of the result. 
Result so far: 137416.52
If we subtract 634 from 950, we get 316.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3160, and continue the process.

Going ahead to step 11:
If we divide 3160 by 317, we get 9 and a remainder of 307.
The number 9 becomes the next digit in our result. 
Result so far: 137416.529
The remainder is 307 after subtracting 2853 from 3160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3070, and continue the process.

Advancing to step 12:
The number 317 fits into 3070 9 times, leaving a remainder of 217.
Record the quotient 9 as the next digit in the result. 
Result so far: 137416.5299
Subtracting 2853 from 3070 leaves us with 217.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2170, and continue the process.

In conclusion, the division gives 137416.5299 with a balance of 0.00217.