Let's divide 54610431 by 40
We want to divide 54610431 by 40.

Let's proceed to step 1:
40 goes into 5 0 times 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 (4) of the dividend behind the 5 and repeat the process: 54 / 40

Moving on to step 2:
40 goes into 54 1 times with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 14 after subtracting 40 from 54.
Append the next digit (6) from the dividend to 14 and continue with: 146 / 40

Step 3:
If we divide 146 by 40, we get 3 and a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 13.0
The remainder is 26 after subtracting 120 from 146.
Grab the next digit (1) from the dividend, add it to 26, then carry on: 261 / 40

Let's proceed to step 4:
The number 40 fits into 261 6 times, leaving a remainder of 21.
The next digit of our result is 6. 
Result so far: 136.0
Subtract 240 from 261 to get 21.
Append the next digit (0) from the dividend to 21 and continue with: 210 / 40

Advancing to step 5:
40 can be fit into 210 5 times, resulting in a remainder of 10.
The next digit of our result is 5. 
Result so far: 1365.0
The remainder is 10 after subtracting 200 from 210.
Include the next digit (4) from the dividend after 10, then repeat: 104 / 40

Step 6:
104 divided by 40 is 2 with a remainder of 24.
The next digit of our result is 2. 
Result so far: 13652.0
If we subtract 80 from 104, we get 24.
Take the next digit (3) from the dividend and append it to 24, then repeat: 243 / 40

Step 7:
40 goes into 243 6 times with a remainder of 3.
Use 6 as the next digit of our solution. 
Result so far: 136526.0
If we subtract 240 from 243, we get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 40

Step 8:
40 can be fit into 31 0 times, resulting in a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 1365260.0
Subtract 0 from 31 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 9:
The number 40 fits into 310 7 times, leaving a remainder of 30.
The next digit of our result is 7. 
Result so far: 1365260.7
If we take 280 away from 310, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 10:
When dividing 300 by 40, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 1365260.77
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The quotient of the division is 1365260.77, and the remainder is 0.02.