We're dividing 40295891 by 54 
We want to figure out the number of times 40295891 can be divided by 54.

Step 1:
54 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 54

Step 2:
54 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Fetch the next digit (2) from the dividend, attach it to 40 and continue: 402 / 54

Step 3:
When dividing 402 by 54, we get 7 with a remainder of 24.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
The remainder is 24 after subtracting 378 from 402.
Fetch the next digit (9) from the dividend, attach it to 24 and continue: 249 / 54

Going ahead to step 4:
If we divide 249 by 54, we get 4 and a remainder of 33.
The number 4 becomes the next digit in our result. 
Result so far: 74.0
The remainder is 33 after subtracting 216 from 249.
Take the next digit (5) from the dividend and append it to 33, then repeat: 335 / 54

On to step 5:
When dividing 335 by 54, we get 6 with a remainder of 11.
Put 6 as the next digit of the answer. 
Result so far: 746.0
Deduct 324 from 335 and we're left with 11.
Include the next digit (8) from the dividend after 11, then repeat: 118 / 54

On to step 6:
When dividing 118 by 54, we get 2 with a remainder of 10.
Record the quotient 2 as the next digit in the result. 
Result so far: 7462.0
If we take 108 away from 118, we end up with 10.
Include the next digit (9) from the dividend after 10, then repeat: 109 / 54

Step 7:
The number 54 fits into 109 2 times, leaving a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 74622.0
Deduct 108 from 109 and we're left with 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 54

Advancing to step 8:
The number 54 fits into 11 0 times, leaving a remainder of 11.
The next digit of our result is 0. 
Result so far: 746220.0
Deduct 0 from 11 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 9:
110 divided by 54 is 2 with a remainder of 2.
Write down 2 as next digit of the result. 
Result so far: 746220.2
If we subtract 108 from 110, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 10:
The number 54 fits into 20 0 times, leaving a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 746220.2
The remainder is 20 after subtracting 0 from 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:
When dividing 200 by 54, we get 3 with a remainder of 38.
The next digit of our result is 3. 
Result so far: 746220.203
Subtracting 162 from 200 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 12:
The number 54 fits into 380 7 times, leaving a remainder of 2.
The next digit of our result is 7. 
Result so far: 746220.2037
Deduct 378 from 380 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 13:
The number 54 fits into 20 0 times, leaving a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 746220.2037
Subtract 0 from 20 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.

Going ahead to step 14:
If we divide 200 by 54, we get 3 and a remainder of 38.
The number 3 becomes the next digit in our result. 
Result so far: 746220.203703
The remainder is 38 after subtracting 162 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 15:
54 goes into 380 7 times with a remainder of 2.
The next digit of our result is 7. 
Result so far: 746220.2037037
Deduct 378 from 380 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 16:
54 can be fit into 20 0 times, resulting in a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 746220.2037037
Subtracting 0 from 20 leaves us 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.

In conclusion, the division gives 746220.2037037 with a balance of 2e-08.