540493 ÷ 40 
We want to figure out the number of times 540493 can be divided by 40.

Step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 40

On to step 2:
The number 40 fits into 54 1 times, leaving a remainder of 14.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 54 to get 14.
Grab the next digit (0) from the dividend, add it to 14, then carry on: 140 / 40

Step 3:
If we divide 140 by 40, we get 3 and a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 13.0
If we take 120 away from 140, we end up with 20.
Fetch the next digit (4) from the dividend, attach it to 20 and continue: 204 / 40

Moving on to step 4:
40 goes into 204 5 times with a remainder of 4.
Record the quotient 5 as the next digit in the result. 
Result so far: 135.0
If we take 200 away from 204, we end up with 4.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 40

On to step 5:
The number 40 fits into 49 1 times, leaving a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 1351.0
Subtracting 40 from 49 leaves us with 9.
Include the next digit (3) from the dividend after 9, then repeat: 93 / 40

Advancing to step 6:
If we divide 93 by 40, we get 2 and a remainder of 13.
The next digit of our result is 2. 
Result so far: 13512.0
If we subtract 80 from 93, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 7:
The number 40 fits into 130 3 times, leaving a remainder of 10.
Write down 3 as next digit of the result. 
Result so far: 13512.3
Deduct 120 from 130 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 13512.32
Subtract 80 from 100 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.

Let's proceed to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 13512.325
Subtract 200 from 200 to 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:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13512.325
Subtract 0 from 0 to 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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13512.325
Subtracting 0 from 0 leaves us 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.

The quotient of the division is 13512.325, and the remainder is 0.0.