We look at the division of 40597974 by 540 
We want to divide 40597974 by 540.

Going ahead to step 1:
When dividing 4 by 540, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 540

Step 2:
If we divide 40 by 540, we get 0 and a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Fetch the next digit (5) from the dividend, attach it to 40 and continue: 405 / 540

Let's proceed to step 3:
When dividing 405 by 540, we get 0 with a remainder of 405.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 405 to get 405.
Append the next digit (9) from the dividend to 405 and continue with: 4059 / 540

Advancing to step 4:
If we divide 4059 by 540, we get 7 and a remainder of 279.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
The remainder is 279 after subtracting 3780 from 4059.
Bring next digit (7) of the dividend behind the 279 and repeat the process: 2797 / 540

Step 5:
2797 divided by 540 is 5 with a remainder of 97.
Write down 5 as next digit of the result. 
Result so far: 75.0
Deduct 2700 from 2797 and we're left with 97.
Append the next digit (9) from the dividend to 97 and continue with: 979 / 540

Step 6:
979 divided by 540 is 1 with a remainder of 439.
Put 1 as the next digit of the answer. 
Result so far: 751.0
Deduct 540 from 979 and we're left with 439.
Append the next digit (7) from the dividend to 439 and continue with: 4397 / 540

Moving on to step 7:
4397 divided by 540 is 8 with a remainder of 77.
The next digit of our result is 8. 
Result so far: 7518.0
The remainder is 77 after subtracting 4320 from 4397.
Bring next digit (4) of the dividend behind the 77 and repeat the process: 774 / 540

Moving on to step 8:
The number 540 fits into 774 1 times, leaving a remainder of 234.
Use 1 as the next digit of our solution. 
Result so far: 75181.0
Subtracting 540 from 774 leaves us with 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

On to step 9:
When dividing 2340 by 540, we get 4 with a remainder of 180.
Use 4 as the next digit of our solution. 
Result so far: 75181.4
Subtracting 2160 from 2340 leaves us with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Going ahead to step 10:
If we divide 1800 by 540, we get 3 and a remainder of 180.
Write down 3 as next digit of the result. 
Result so far: 75181.43
Subtracting 1620 from 1800 leaves us with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

On to step 11:
540 can be fit into 1800 3 times, resulting in a remainder of 180.
Use 3 as the next digit of our solution. 
Result so far: 75181.433
If we subtract 1620 from 1800, we get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

After the division, we end up with 75181.433 and a remainder of 0.018.