549549 ÷ 40 
Our goal is to divide 549549 by 40.

Moving on to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 40

Advancing to step 2:
The number 40 fits into 54 1 times, leaving a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 40 from 54 leaves us with 14.
Grab the next digit (9) from the dividend, add it to 14, then carry on: 149 / 40

Moving on to step 3:
When dividing 149 by 40, we get 3 with a remainder of 29.
Use 3 as the next digit of our solution. 
Result so far: 13.0
The remainder is 29 after subtracting 120 from 149.
Grab the next digit (5) from the dividend, add it to 29, then carry on: 295 / 40

Let's proceed to step 4:
40 goes into 295 7 times with a remainder of 15.
Write down 7 as next digit of the result. 
Result so far: 137.0
Deduct 280 from 295 and we're left with 15.
Grab the next digit (4) from the dividend, add it to 15, then carry on: 154 / 40

Going ahead to step 5:
If we divide 154 by 40, we get 3 and a remainder of 34.
Use 3 as the next digit of our solution. 
Result so far: 1373.0
If we subtract 120 from 154, we get 34.
Fetch the next digit (9) from the dividend, attach it to 34 and continue: 349 / 40

Moving on to step 6:
If we divide 349 by 40, we get 8 and a remainder of 29.
Put 8 as the next digit of the answer. 
Result so far: 13738.0
Subtracting 320 from 349 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Let's proceed to step 7:
40 can be fit into 290 7 times, resulting in a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 13738.7
The remainder is 10 after subtracting 280 from 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 13738.72
Subtract 80 from 100 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 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 13738.725
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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 13738.725
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.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 13738.725
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 quotient of the division is 13738.725, and the remainder is 0.0.