40971322 ÷ 531 
Our goal is to divide 40971322 by 531.

Advancing to step 1:
When dividing 4 by 531, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 531

On to step 2:
531 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Grab the next digit (9) from the dividend, add it to 40, then carry on: 409 / 531

Moving on to step 3:
531 can be fit into 409 0 times, resulting in a remainder of 409.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 409 and we're left with 409.
Grab the next digit (7) from the dividend, add it to 409, then carry on: 4097 / 531

Going ahead to step 4:
The number 531 fits into 4097 7 times, leaving a remainder of 380.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we take 3717 away from 4097, we end up with 380.
Take the next digit (1) from the dividend and append it to 380, then repeat: 3801 / 531

Step 5:
If we divide 3801 by 531, we get 7 and a remainder of 84.
The next digit of our result is 7. 
Result so far: 77.0
The remainder is 84 after subtracting 3717 from 3801.
Append the next digit (3) from the dividend to 84 and continue with: 843 / 531

On to step 6:
The number 531 fits into 843 1 times, leaving a remainder of 312.
Record the quotient 1 as the next digit in the result. 
Result so far: 771.0
Subtracting 531 from 843 leaves us with 312.
Append the next digit (2) from the dividend to 312 and continue with: 3122 / 531

Going ahead to step 7:
531 goes into 3122 5 times with a remainder of 467.
The next digit of our result is 5. 
Result so far: 7715.0
If we subtract 2655 from 3122, we get 467.
Bring next digit (2) of the dividend behind the 467 and repeat the process: 4672 / 531

Moving on to step 8:
When dividing 4672 by 531, we get 8 with a remainder of 424.
Record the quotient 8 as the next digit in the result. 
Result so far: 77158.0
If we subtract 4248 from 4672, we get 424.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4240, and continue the process.

Advancing to step 9:
The number 531 fits into 4240 7 times, leaving a remainder of 523.
The next digit of our result is 7. 
Result so far: 77158.7
If we subtract 3717 from 4240, we get 523.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5230, and continue the process.

Let's proceed to step 10:
The number 531 fits into 5230 9 times, leaving a remainder of 451.
The next digit of our result is 9. 
Result so far: 77158.79
Subtract 4779 from 5230 to get 451.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4510, and continue the process.

Moving on to step 11:
4510 divided by 531 is 8 with a remainder of 262.
Use 8 as the next digit of our solution. 
Result so far: 77158.798
Subtract 4248 from 4510 to get 262.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2620, and continue the process.

Moving on to step 12:
When dividing 2620 by 531, we get 4 with a remainder of 496.
The next digit of our result is 4. 
Result so far: 77158.7984
The remainder is 496 after subtracting 2124 from 2620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4960, and continue the process.

Let's proceed to step 13:
When dividing 4960 by 531, we get 9 with a remainder of 181.
The number 9 becomes the next digit in our result. 
Result so far: 77158.79849
Deduct 4779 from 4960 and we're left with 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

Moving on to step 14:
1810 divided by 531 is 3 with a remainder of 217.
Write down 3 as next digit of the result. 
Result so far: 77158.798493
The remainder is 217 after subtracting 1593 from 1810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2170, and continue the process.

Let's proceed to step 15:
When dividing 2170 by 531, we get 4 with a remainder of 46.
The next digit of our result is 4. 
Result so far: 77158.7984934
Deduct 2124 from 2170 and we're left with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Going ahead to step 16:
If we divide 460 by 531, we get 0 and a remainder of 460.
Put 0 as the next digit of the answer. 
Result so far: 77158.7984934
Deduct 0 from 460 and we're left with 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

The final outcome is 77158.7984934, with a leftover of 4.6e-07.