We're dividing 40543340 by 972 
We want to divide 40543340 by 972.

Let's proceed to step 1:
4 divided by 972 is 0 with 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.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 972

Advancing to step 2:
972 can be fit into 40 0 times, resulting in a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Take the next digit (5) from the dividend and append it to 40, then repeat: 405 / 972

Step 3:
The number 972 fits into 405 0 times, leaving a remainder of 405.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 405, we get 405.
Fetch the next digit (4) from the dividend, attach it to 405 and continue: 4054 / 972

On to step 4:
When dividing 4054 by 972, we get 4 with a remainder of 166.
Write down 4 as next digit of the result. 
Result so far: 4.0
Deduct 3888 from 4054 and we're left with 166.
Fetch the next digit (3) from the dividend, attach it to 166 and continue: 1663 / 972

Step 5:
1663 divided by 972 is 1 with a remainder of 691.
Put 1 as the next digit of the answer. 
Result so far: 41.0
Subtract 972 from 1663 to get 691.
Grab the next digit (3) from the dividend, add it to 691, then carry on: 6913 / 972

On to step 6:
The number 972 fits into 6913 7 times, leaving a remainder of 109.
Record the quotient 7 as the next digit in the result. 
Result so far: 417.0
If we subtract 6804 from 6913, we get 109.
Include the next digit (4) from the dividend after 109, then repeat: 1094 / 972

Let's proceed to step 7:
If we divide 1094 by 972, we get 1 and a remainder of 122.
Use 1 as the next digit of our solution. 
Result so far: 4171.0
Deduct 972 from 1094 and we're left with 122.
Take the next digit (0) from the dividend and append it to 122, then repeat: 1220 / 972

Advancing to step 8:
If we divide 1220 by 972, we get 1 and a remainder of 248.
The next digit of our result is 1. 
Result so far: 41711.0
The remainder is 248 after subtracting 972 from 1220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Going ahead to step 9:
2480 divided by 972 is 2 with a remainder of 536.
Record the quotient 2 as the next digit in the result. 
Result so far: 41711.2
Deduct 1944 from 2480 and we're left with 536.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5360, and continue the process.

Step 10:
If we divide 5360 by 972, we get 5 and a remainder of 500.
Use 5 as the next digit of our solution. 
Result so far: 41711.25
Subtracting 4860 from 5360 leaves us with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Moving on to step 11:
The number 972 fits into 5000 5 times, leaving a remainder of 140.
The number 5 becomes the next digit in our result. 
Result so far: 41711.255
Subtracting 4860 from 5000 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

The final result is 41711.255 with a remainder of 0.014.