We look at the division of 53317343 by 40 
Let's see how many times 40 fits into 53317343.

Let's proceed to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Append the next digit (3) from the dividend to 5 and continue with: 53 / 40

Let's proceed to step 2:
40 goes into 53 1 times with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 40 from 53, we get 13.
Append the next digit (3) from the dividend to 13 and continue with: 133 / 40

On to step 3:
When dividing 133 by 40, we get 3 with a remainder of 13.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtract 120 from 133 to get 13.
Append the next digit (1) from the dividend to 13 and continue with: 131 / 40

Going ahead to step 4:
131 divided by 40 is 3 with a remainder of 11.
Record the quotient 3 as the next digit in the result. 
Result so far: 133.0
Subtracting 120 from 131 leaves us with 11.
Bring next digit (7) of the dividend behind the 11 and repeat the process: 117 / 40

Let's proceed to step 5:
If we divide 117 by 40, we get 2 and a remainder of 37.
The number 2 becomes the next digit in our result. 
Result so far: 1332.0
If we take 80 away from 117, we end up with 37.
Include the next digit (3) from the dividend after 37, then repeat: 373 / 40

Step 6:
The number 40 fits into 373 9 times, leaving a remainder of 13.
The next digit of our result is 9. 
Result so far: 13329.0
Deduct 360 from 373 and we're left with 13.
Bring next digit (4) of the dividend behind the 13 and repeat the process: 134 / 40

Step 7:
134 divided by 40 is 3 with a remainder of 14.
Write down 3 as next digit of the result. 
Result so far: 133293.0
If we take 120 away from 134, we end up with 14.
Take the next digit (3) from the dividend and append it to 14, then repeat: 143 / 40

Advancing to step 8:
If we divide 143 by 40, we get 3 and a remainder of 23.
Put 3 as the next digit of the answer. 
Result so far: 1332933.0
Deduct 120 from 143 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 9:
If we divide 230 by 40, we get 5 and a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 1332933.5
Subtracting 200 from 230 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 10:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 1332933.57
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 11:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1332933.575
If we take 200 away from 200, we end up 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.

On to step 12:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1332933.575
If we subtract 0 from 0, we 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.

Going ahead to step 13:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1332933.575
If we take 0 away from 0, we end up 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.

Our division results in 1332933.575 with a remaining 0.0.