537795 ÷ 40 
We want to divide 537795 by 40.

Advancing to step 1:
The number 40 fits into 5 0 times, leaving 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

Advancing to step 2:
If we divide 53 by 40, we get 1 and a remainder of 13.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 53 and we're left with 13.
Bring next digit (7) of the dividend behind the 13 and repeat the process: 137 / 40

Going ahead to step 3:
40 can be fit into 137 3 times, resulting in a remainder of 17.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
The remainder is 17 after subtracting 120 from 137.
Append the next digit (7) from the dividend to 17 and continue with: 177 / 40

Moving on to step 4:
40 goes into 177 4 times with a remainder of 17.
Record the quotient 4 as the next digit in the result. 
Result so far: 134.0
If we take 160 away from 177, we end up with 17.
Append the next digit (9) from the dividend to 17 and continue with: 179 / 40

Advancing to step 5:
If we divide 179 by 40, we get 4 and a remainder of 19.
The next digit of our result is 4. 
Result so far: 1344.0
Deduct 160 from 179 and we're left with 19.
Include the next digit (5) from the dividend after 19, then repeat: 195 / 40

Moving on to step 6:
If we divide 195 by 40, we get 4 and a remainder of 35.
Record the quotient 4 as the next digit in the result. 
Result so far: 13444.0
If we subtract 160 from 195, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 7:
350 divided by 40 is 8 with a remainder of 30.
Record the quotient 8 as the next digit in the result. 
Result so far: 13444.8
Deduct 320 from 350 and we're left 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.

Let's proceed to step 8:
40 goes into 300 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 13444.87
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 13444.875
Subtracting 200 from 200 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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13444.875
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.

On to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13444.875
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.

After the division, we end up with 13444.875 and a remainder of 0.0.