40539 divided by 67 
We're looking to find how many times 67 goes into 40539.

Moving on to step 1:
If we divide 4 by 67, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 67

On to step 2:
The number 67 fits into 40 0 times, leaving a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Bring next digit (5) of the dividend behind the 40 and repeat the process: 405 / 67

Going ahead to step 3:
67 goes into 405 6 times with a remainder of 3.
The next digit of our result is 6. 
Result so far: 6.0
The remainder is 3 after subtracting 402 from 405.
Fetch the next digit (3) from the dividend, attach it to 3 and continue: 33 / 67

Let's proceed to step 4:
When dividing 33 by 67, we get 0 with a remainder of 33.
Record the quotient 0 as the next digit in the result. 
Result so far: 60.0
If we take 0 away from 33, we end up with 33.
Fetch the next digit (9) from the dividend, attach it to 33 and continue: 339 / 67

Moving on to step 5:
If we divide 339 by 67, we get 5 and a remainder of 4.
Write down 5 as next digit of the result. 
Result so far: 605.0
Subtract 335 from 339 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 6:
The number 67 fits into 40 0 times, leaving a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 605.0
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 7:
When dividing 400 by 67, we get 5 with a remainder of 65.
The next digit of our result is 5. 
Result so far: 605.05
Subtract 335 from 400 to get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Going ahead to step 8:
67 can be fit into 650 9 times, resulting in a remainder of 47.
Record the quotient 9 as the next digit in the result. 
Result so far: 605.059
If we subtract 603 from 650, we get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Step 9:
470 divided by 67 is 7 with a remainder of 1.
Write down 7 as next digit of the result. 
Result so far: 605.0597
If we subtract 469 from 470, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 10:
When dividing 10 by 67, we get 0 with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 605.0597
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 11:
The number 67 fits into 100 1 times, leaving a remainder of 33.
The next digit of our result is 1. 
Result so far: 605.059701
If we take 67 away from 100, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Advancing to step 12:
67 goes into 330 4 times with a remainder of 62.
The number 4 becomes the next digit in our result. 
Result so far: 605.0597014
Subtracting 268 from 330 leaves us with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Let's proceed to step 13:
67 goes into 620 9 times with a remainder of 17.
Put 9 as the next digit of the answer. 
Result so far: 605.05970149
Subtracting 603 from 620 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Our division results in 605.05970149 with a remaining 1.7e-08.