We divide 400534 by 40
We want to divide 400534 by 40.

Moving on to step 1:
4 divided by 40 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
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 / 40

Let's proceed to step 2:
40 goes into 40 1 times with a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 40 from 40 and we're left with 0.
Grab the next digit (0) from the dividend, add it to 0, then carry on: 0 / 40

On to step 3:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Subtract 0 from 0 to get 0.
Take the next digit (5) from the dividend and append it to 0, then repeat: 5 / 40

On to step 4:
The number 40 fits into 5 0 times, leaving a remainder of 5.
The next digit of our result is 0. 
Result so far: 100.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (3) from the dividend and append it to 5, then repeat: 53 / 40

On to step 5:
When dividing 53 by 40, we get 1 with a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 1001.0
If we take 40 away from 53, we end up with 13.
Fetch the next digit (4) from the dividend, attach it to 13 and continue: 134 / 40

Going ahead to step 6:
40 can be fit into 134 3 times, resulting in a remainder of 14.
The next digit of our result is 3. 
Result so far: 10013.0
Subtracting 120 from 134 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 7:
40 goes into 140 3 times with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 10013.3
Deduct 120 from 140 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.

Moving on to step 8:
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: 10013.35
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.

Moving on to step 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 10013.35
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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 10013.35
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.

After the division, we end up with 10013.35 and a remainder of 0.0.