537022 divided by 40 
We want to figure out the number of times 537022 can be divided by 40.

On to step 1:
5 divided by 40 is 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Append the next digit (3) from the dividend to 5 and continue with: 53 / 40

Step 2:
53 divided by 40 is 1 with a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 40 from 53, we get 13.
Fetch the next digit (7) from the dividend, attach it to 13 and continue: 137 / 40

Going ahead to step 3:
The number 40 fits into 137 3 times, leaving a remainder of 17.
The next digit of our result is 3. 
Result so far: 13.0
Subtracting 120 from 137 leaves us with 17.
Bring next digit (0) of the dividend behind the 17 and repeat the process: 170 / 40

Going ahead to step 4:
If we divide 170 by 40, we get 4 and a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 134.0
If we take 160 away from 170, we end up with 10.
Bring next digit (2) of the dividend behind the 10 and repeat the process: 102 / 40

On to step 5:
The number 40 fits into 102 2 times, leaving a remainder of 22.
The next digit of our result is 2. 
Result so far: 1342.0
The remainder is 22 after subtracting 80 from 102.
Include the next digit (2) from the dividend after 22, then repeat: 222 / 40

On to step 6:
40 goes into 222 5 times with a remainder of 22.
Write down 5 as next digit of the result. 
Result so far: 13425.0
If we subtract 200 from 222, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 7:
40 can be fit into 220 5 times, resulting in a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 13425.5
Subtracting 200 from 220 leaves us 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:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13425.55
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.

The final outcome is 13425.55, with a leftover of 0.0.