We divide 546535 by 40
Let's see how many times 40 fits into 546535.

On to step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 40

Let's proceed to step 2:
54 divided by 40 is 1 with a remainder of 14.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 14 after subtracting 40 from 54.
Grab the next digit (6) from the dividend, add it to 14, then carry on: 146 / 40

On to step 3:
If we divide 146 by 40, we get 3 and a remainder of 26.
The next digit of our result is 3. 
Result so far: 13.0
The remainder is 26 after subtracting 120 from 146.
Bring next digit (5) of the dividend behind the 26 and repeat the process: 265 / 40

Step 4:
265 divided by 40 is 6 with a remainder of 25.
Write down 6 as next digit of the result. 
Result so far: 136.0
Deduct 240 from 265 and we're left with 25.
Fetch the next digit (3) from the dividend, attach it to 25 and continue: 253 / 40

Advancing to step 5:
253 divided by 40 is 6 with a remainder of 13.
Put 6 as the next digit of the answer. 
Result so far: 1366.0
If we subtract 240 from 253, we get 13.
Grab the next digit (5) from the dividend, add it to 13, then carry on: 135 / 40

Going ahead to step 6:
The number 40 fits into 135 3 times, leaving a remainder of 15.
Write down 3 as next digit of the result. 
Result so far: 13663.0
The remainder is 15 after subtracting 120 from 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 7:
40 can be fit into 150 3 times, resulting in a remainder of 30.
Record the quotient 3 as the next digit in the result. 
Result so far: 13663.3
If we subtract 120 from 150, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 13663.37
If we take 280 away from 300, we end up with 20.
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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13663.375
Subtract 200 from 200 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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 13663.375
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.

Going ahead to step 11:
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: 13663.375
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.

The final outcome is 13663.375, with a leftover of 0.0.