405540 ÷ 8 
Let's see how many times 8 fits into 405540.

Advancing to step 1:
8 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 8

Going ahead to step 2:
8 goes into 40 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
The remainder is 0 after subtracting 40 from 40.
Include the next digit (5) from the dividend after 0, then repeat: 5 / 8

Moving on to step 3:
The number 8 fits into 5 0 times, leaving a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 50.0
Deduct 0 from 5 and we're left with 5.
Fetch the next digit (5) from the dividend, attach it to 5 and continue: 55 / 8

Step 4:
When dividing 55 by 8, we get 6 with a remainder of 7.
Record the quotient 6 as the next digit in the result. 
Result so far: 506.0
Subtract 48 from 55 to get 7.
Append the next digit (4) from the dividend to 7 and continue with: 74 / 8

Step 5:
If we divide 74 by 8, we get 9 and a remainder of 2.
Record the quotient 9 as the next digit in the result. 
Result so far: 5069.0
The remainder is 2 after subtracting 72 from 74.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 8

Advancing to step 6:
8 can be fit into 20 2 times, resulting in a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 50692.0
The remainder is 4 after subtracting 16 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 7:
The number 8 fits into 40 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 50692.5
Subtract 40 from 40 to 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.

On to step 8:
When dividing 0 by 8, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 50692.5
The remainder is 0 after subtracting 0 from 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 9:
8 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 50692.5
The remainder is 0 after subtracting 0 from 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 50692.5 with a remainder of 0.0.