543092 divided by 40 
We want to figure out the number of times 543092 can be divided by 40.

Advancing to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 40

Moving on to step 2:
40 goes into 54 1 times with a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 40 from 54, we get 14.
Append the next digit (3) from the dividend to 14 and continue with: 143 / 40

Let's proceed to step 3:
The number 40 fits into 143 3 times, leaving a remainder of 23.
Write down 3 as next digit of the result. 
Result so far: 13.0
The remainder is 23 after subtracting 120 from 143.
Fetch the next digit (0) from the dividend, attach it to 23 and continue: 230 / 40

On to step 4:
40 can be fit into 230 5 times, resulting in a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 135.0
Subtract 200 from 230 to get 30.
Grab the next digit (9) from the dividend, add it to 30, then carry on: 309 / 40

Advancing to step 5:
40 can be fit into 309 7 times, resulting in a remainder of 29.
The number 7 becomes the next digit in our result. 
Result so far: 1357.0
If we take 280 away from 309, we end up with 29.
Include the next digit (2) from the dividend after 29, then repeat: 292 / 40

Step 6:
40 can be fit into 292 7 times, resulting in a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 13577.0
Subtracting 280 from 292 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 7:
40 can be fit into 120 3 times, resulting in a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 13577.3
Deduct 120 from 120 and we're left 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.

Moving on to step 8:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13577.3
Deduct 0 from 0 and we're left 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.

Going ahead to step 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13577.3
Subtracting 0 from 0 leaves us 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.

The final result is 13577.3 with a remainder of 0.0.