Let's divide 543713 by 40
We're looking to find how many times 40 goes into 543713.

Step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 40

On to step 2:
If we divide 54 by 40, we get 1 and a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 40 from 54 to get 14.
Bring next digit (3) of the dividend behind the 14 and repeat the process: 143 / 40

Advancing to step 3:
The number 40 fits into 143 3 times, leaving a remainder of 23.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Subtracting 120 from 143 leaves us with 23.
Bring next digit (7) of the dividend behind the 23 and repeat the process: 237 / 40

Advancing to step 4:
If we divide 237 by 40, we get 5 and a remainder of 37.
Put 5 as the next digit of the answer. 
Result so far: 135.0
The remainder is 37 after subtracting 200 from 237.
Append the next digit (1) from the dividend to 37 and continue with: 371 / 40

Advancing to step 5:
The number 40 fits into 371 9 times, leaving a remainder of 11.
Record the quotient 9 as the next digit in the result. 
Result so far: 1359.0
If we take 360 away from 371, we end up with 11.
Include the next digit (3) from the dividend after 11, then repeat: 113 / 40

On to step 6:
113 divided by 40 is 2 with a remainder of 33.
Use 2 as the next digit of our solution. 
Result so far: 13592.0
The remainder is 33 after subtracting 80 from 113.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Moving on to step 7:
40 can be fit into 330 8 times, resulting in a remainder of 10.
Record the quotient 8 as the next digit in the result. 
Result so far: 13592.8
If we subtract 320 from 330, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 13592.82
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.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13592.825
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13592.825
If we take 0 away from 0, we end up 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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13592.825
If we take 0 away from 0, we end up 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.

Our division results in 13592.825 with a remaining 0.0.