Let's divide 53974050 by 40
We're looking to find how many times 40 goes into 53974050.

Let's proceed to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (3) of the dividend behind the 5 and repeat the process: 53 / 40

Step 2:
If we divide 53 by 40, we get 1 and a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 40 from 53, we get 13.
Include the next digit (9) from the dividend after 13, then repeat: 139 / 40

On to step 3:
If we divide 139 by 40, we get 3 and a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Subtracting 120 from 139 leaves us with 19.
Bring next digit (7) of the dividend behind the 19 and repeat the process: 197 / 40

Moving on to step 4:
When dividing 197 by 40, we get 4 with a remainder of 37.
Write down 4 as next digit of the result. 
Result so far: 134.0
The remainder is 37 after subtracting 160 from 197.
Grab the next digit (4) from the dividend, add it to 37, then carry on: 374 / 40

Step 5:
40 can be fit into 374 9 times, resulting in a remainder of 14.
Record the quotient 9 as the next digit in the result. 
Result so far: 1349.0
If we take 360 away from 374, we end up with 14.
Include the next digit (0) from the dividend after 14, then repeat: 140 / 40

Going ahead to step 6:
The number 40 fits into 140 3 times, leaving a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 13493.0
If we take 120 away from 140, we end up with 20.
Append the next digit (5) from the dividend to 20 and continue with: 205 / 40

Let's proceed to step 7:
40 goes into 205 5 times with a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 134935.0
The remainder is 5 after subtracting 200 from 205.
Bring next digit (0) of the dividend behind the 5 and repeat the process: 50 / 40

Step 8:
40 can be fit into 50 1 times, resulting in a remainder of 10.
Put 1 as the next digit of the answer. 
Result so far: 1349351.0
Subtract 40 from 50 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 9:
40 goes into 100 2 times with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 1349351.2
Deduct 80 from 100 and we're left 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.

On to step 10:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 1349351.25
If we subtract 200 from 200, 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.

Moving on to step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1349351.25
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 12:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1349351.25
Deduct 0 from 0 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.

The quotient of the division is 1349351.25, and the remainder is 0.0.