529390 ÷ 40 
Let's see how many times 40 fits into 529390.

On 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 (2) from the dividend to 5 and continue with: 52 / 40

Moving on to step 2:
The number 40 fits into 52 1 times, leaving a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 40 from 52 to get 12.
Take the next digit (9) from the dividend and append it to 12, then repeat: 129 / 40

Advancing to step 3:
When dividing 129 by 40, we get 3 with a remainder of 9.
The next digit of our result is 3. 
Result so far: 13.0
Subtracting 120 from 129 leaves us with 9.
Include the next digit (3) from the dividend after 9, then repeat: 93 / 40

On to step 4:
40 goes into 93 2 times with a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 132.0
Subtract 80 from 93 to get 13.
Take the next digit (9) from the dividend and append it to 13, then repeat: 139 / 40

On to step 5:
40 goes into 139 3 times with a remainder of 19.
Put 3 as the next digit of the answer. 
Result so far: 1323.0
Deduct 120 from 139 and we're left with 19.
Fetch the next digit (0) from the dividend, attach it to 19 and continue: 190 / 40

Let's proceed to step 6:
If we divide 190 by 40, we get 4 and a remainder of 30.
Write down 4 as next digit of the result. 
Result so far: 13234.0
Subtract 160 from 190 to 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.

Moving on to step 7:
40 goes into 300 7 times with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 13234.7
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.

Advancing to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 13234.75
Deduct 200 from 200 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.

Let's proceed to step 9:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13234.75
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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13234.75
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 result is 13234.75 with a remainder of 0.0.