We divide 40040616 by 540
We want to figure out the number of times 40040616 can be divided by 540.

On to step 1:
540 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 540

Going ahead to step 2:
If we divide 40 by 540, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Include the next digit (0) from the dividend after 40, then repeat: 400 / 540

Step 3:
540 goes into 400 0 times with a remainder of 400.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 400 to get 400.
Grab the next digit (4) from the dividend, add it to 400, then carry on: 4004 / 540

Moving on to step 4:
4004 divided by 540 is 7 with a remainder of 224.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtract 3780 from 4004 to get 224.
Grab the next digit (0) from the dividend, add it to 224, then carry on: 2240 / 540

Moving on to step 5:
The number 540 fits into 2240 4 times, leaving a remainder of 80.
Write down 4 as next digit of the result. 
Result so far: 74.0
Subtract 2160 from 2240 to get 80.
Grab the next digit (6) from the dividend, add it to 80, then carry on: 806 / 540

Moving on to step 6:
The number 540 fits into 806 1 times, leaving a remainder of 266.
Record the quotient 1 as the next digit in the result. 
Result so far: 741.0
If we subtract 540 from 806, we get 266.
Fetch the next digit (1) from the dividend, attach it to 266 and continue: 2661 / 540

Moving on to step 7:
540 can be fit into 2661 4 times, resulting in a remainder of 501.
The next digit of our result is 4. 
Result so far: 7414.0
Subtract 2160 from 2661 to get 501.
Grab the next digit (6) from the dividend, add it to 501, then carry on: 5016 / 540

Step 8:
The number 540 fits into 5016 9 times, leaving a remainder of 156.
Use 9 as the next digit of our solution. 
Result so far: 74149.0
Deduct 4860 from 5016 and we're left with 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Moving on to step 9:
The number 540 fits into 1560 2 times, leaving a remainder of 480.
Record the quotient 2 as the next digit in the result. 
Result so far: 74149.2
Subtract 1080 from 1560 to get 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Going ahead to step 10:
540 can be fit into 4800 8 times, resulting in a remainder of 480.
Put 8 as the next digit of the answer. 
Result so far: 74149.28
Subtracting 4320 from 4800 leaves us with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

On to step 11:
4800 divided by 540 is 8 with a remainder of 480.
The number 8 becomes the next digit in our result. 
Result so far: 74149.288
If we subtract 4320 from 4800, we get 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

The final outcome is 74149.288, with a leftover of 0.048.