We divide 538774 by 40
We want to figure out the number of times 538774 can be divided by 40.

Advancing to step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (3) from the dividend and append it to 5, then repeat: 53 / 40

On to step 2:
When dividing 53 by 40, we get 1 with a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 53, we get 13.
Grab the next digit (8) from the dividend, add it to 13, then carry on: 138 / 40

Moving on to step 3:
40 goes into 138 3 times with a remainder of 18.
Use 3 as the next digit of our solution. 
Result so far: 13.0
If we subtract 120 from 138, we get 18.
Take the next digit (7) from the dividend and append it to 18, then repeat: 187 / 40

Going ahead to step 4:
40 goes into 187 4 times with a remainder of 27.
Record the quotient 4 as the next digit in the result. 
Result so far: 134.0
If we subtract 160 from 187, we get 27.
Include the next digit (7) from the dividend after 27, then repeat: 277 / 40

Step 5:
When dividing 277 by 40, we get 6 with a remainder of 37.
The next digit of our result is 6. 
Result so far: 1346.0
Subtract 240 from 277 to get 37.
Bring next digit (4) of the dividend behind the 37 and repeat the process: 374 / 40

On to step 6:
40 goes into 374 9 times with a remainder of 14.
The next digit of our result is 9. 
Result so far: 13469.0
Subtracting 360 from 374 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.

Advancing to step 7:
40 goes into 140 3 times with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 13469.3
If we take 120 away from 140, we end up 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.

Advancing to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13469.35
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.

Going ahead to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13469.35
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13469.35
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.

In conclusion, the division gives 13469.35 with a balance of 0.0.