We're dividing 40297983 by 544 
Our goal is to divide 40297983 by 544.

Going ahead to step 1:
If we divide 4 by 544, we get 0 and 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.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 544

Let's proceed to step 2:
If we divide 40 by 544, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Include the next digit (2) from the dividend after 40, then repeat: 402 / 544

Step 3:
The number 544 fits into 402 0 times, leaving a remainder of 402.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 402 after subtracting 0 from 402.
Include the next digit (9) from the dividend after 402, then repeat: 4029 / 544

Going ahead to step 4:
The number 544 fits into 4029 7 times, leaving a remainder of 221.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
If we take 3808 away from 4029, we end up with 221.
Include the next digit (7) from the dividend after 221, then repeat: 2217 / 544

Going ahead to step 5:
544 can be fit into 2217 4 times, resulting in a remainder of 41.
Record the quotient 4 as the next digit in the result. 
Result so far: 74.0
If we take 2176 away from 2217, we end up with 41.
Append the next digit (9) from the dividend to 41 and continue with: 419 / 544

Advancing to step 6:
544 can be fit into 419 0 times, resulting in a remainder of 419.
Put 0 as the next digit of the answer. 
Result so far: 740.0
Subtracting 0 from 419 leaves us with 419.
Take the next digit (8) from the dividend and append it to 419, then repeat: 4198 / 544

Advancing to step 7:
The number 544 fits into 4198 7 times, leaving a remainder of 390.
The next digit of our result is 7. 
Result so far: 7407.0
If we subtract 3808 from 4198, we get 390.
Take the next digit (3) from the dividend and append it to 390, then repeat: 3903 / 544

Moving on to step 8:
544 goes into 3903 7 times with a remainder of 95.
Use 7 as the next digit of our solution. 
Result so far: 74077.0
Deduct 3808 from 3903 and we're left with 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

On to step 9:
950 divided by 544 is 1 with a remainder of 406.
The next digit of our result is 1. 
Result so far: 74077.1
If we subtract 544 from 950, we get 406.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4060, and continue the process.

On to step 10:
If we divide 4060 by 544, we get 7 and a remainder of 252.
The next digit of our result is 7. 
Result so far: 74077.17
Subtracting 3808 from 4060 leaves us with 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

On to step 11:
544 goes into 2520 4 times with a remainder of 344.
The number 4 becomes the next digit in our result. 
Result so far: 74077.174
If we take 2176 away from 2520, we end up with 344.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Let's proceed to step 12:
544 can be fit into 3440 6 times, resulting in a remainder of 176.
The number 6 becomes the next digit in our result. 
Result so far: 74077.1746
If we subtract 3264 from 3440, we get 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Advancing to step 13:
The number 544 fits into 1760 3 times, leaving a remainder of 128.
The next digit of our result is 3. 
Result so far: 74077.17463
Subtracting 1632 from 1760 leaves us with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Moving on to step 14:
544 goes into 1280 2 times with a remainder of 192.
The number 2 becomes the next digit in our result. 
Result so far: 74077.174632
If we subtract 1088 from 1280, we get 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Step 15:
The number 544 fits into 1920 3 times, leaving a remainder of 288.
Record the quotient 3 as the next digit in the result. 
Result so far: 74077.1746323
The remainder is 288 after subtracting 1632 from 1920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

On to step 16:
If we divide 2880 by 544, we get 5 and a remainder of 160.
Put 5 as the next digit of the answer. 
Result so far: 74077.17463235
If we subtract 2720 from 2880, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

In conclusion, the division gives 74077.17463235 with a balance of 1.6e-07.