40038094 divided by 542 
Our goal is to divide 40038094 by 542.

Advancing to step 1:
If we divide 4 by 542, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 542

Moving on to step 2:
542 goes into 40 0 times with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Take the next digit (0) from the dividend and append it to 40, then repeat: 400 / 542

Let's proceed to step 3:
400 divided by 542 is 0 with a remainder of 400.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 400 after subtracting 0 from 400.
Take the next digit (3) from the dividend and append it to 400, then repeat: 4003 / 542

Going ahead to step 4:
542 can be fit into 4003 7 times, resulting in a remainder of 209.
The next digit of our result is 7. 
Result so far: 7.0
Subtract 3794 from 4003 to get 209.
Grab the next digit (8) from the dividend, add it to 209, then carry on: 2098 / 542

Step 5:
542 can be fit into 2098 3 times, resulting in a remainder of 472.
Write down 3 as next digit of the result. 
Result so far: 73.0
If we subtract 1626 from 2098, we get 472.
Include the next digit (0) from the dividend after 472, then repeat: 4720 / 542

Going ahead to step 6:
542 can be fit into 4720 8 times, resulting in a remainder of 384.
The number 8 becomes the next digit in our result. 
Result so far: 738.0
The remainder is 384 after subtracting 4336 from 4720.
Bring next digit (9) of the dividend behind the 384 and repeat the process: 3849 / 542

On to step 7:
542 can be fit into 3849 7 times, resulting in a remainder of 55.
The next digit of our result is 7. 
Result so far: 7387.0
Deduct 3794 from 3849 and we're left with 55.
Fetch the next digit (4) from the dividend, attach it to 55 and continue: 554 / 542

Let's proceed to step 8:
542 goes into 554 1 times with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 73871.0
Deduct 542 from 554 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 9:
120 divided by 542 is 0 with a remainder of 120.
Put 0 as the next digit of the answer. 
Result so far: 73871.0
Subtract 0 from 120 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 10:
When dividing 1200 by 542, we get 2 with a remainder of 116.
Use 2 as the next digit of our solution. 
Result so far: 73871.02
If we take 1084 away from 1200, we end up with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Moving on to step 11:
When dividing 1160 by 542, we get 2 with a remainder of 76.
Use 2 as the next digit of our solution. 
Result so far: 73871.022
If we subtract 1084 from 1160, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

In conclusion, the division gives 73871.022 with a balance of 0.0076.