We look at the division of 65394071 by 40 
Our goal is to divide 65394071 by 40.

Moving on to step 1:
6 divided by 40 is 0 with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Grab the next digit (5) from the dividend, add it to 6, then carry on: 65 / 40

Going ahead to step 2:
The number 40 fits into 65 1 times, leaving a remainder of 25.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 65, we get 25.
Take the next digit (3) from the dividend and append it to 25, then repeat: 253 / 40

Moving on to step 3:
40 can be fit into 253 6 times, resulting in a remainder of 13.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
Subtracting 240 from 253 leaves us with 13.
Append the next digit (9) from the dividend to 13 and continue with: 139 / 40

On to step 4:
40 goes into 139 3 times with a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 163.0
Subtracting 120 from 139 leaves us with 19.
Bring next digit (4) of the dividend behind the 19 and repeat the process: 194 / 40

Step 5:
194 divided by 40 is 4 with a remainder of 34.
The next digit of our result is 4. 
Result so far: 1634.0
Deduct 160 from 194 and we're left with 34.
Append the next digit (0) from the dividend to 34 and continue with: 340 / 40

Moving on to step 6:
The number 40 fits into 340 8 times, leaving a remainder of 20.
The number 8 becomes the next digit in our result. 
Result so far: 16348.0
The remainder is 20 after subtracting 320 from 340.
Fetch the next digit (7) from the dividend, attach it to 20 and continue: 207 / 40

Advancing to step 7:
The number 40 fits into 207 5 times, leaving a remainder of 7.
Put 5 as the next digit of the answer. 
Result so far: 163485.0
Subtracting 200 from 207 leaves us with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 40

Going ahead to step 8:
40 goes into 71 1 times with a remainder of 31.
Use 1 as the next digit of our solution. 
Result so far: 1634851.0
If we take 40 away from 71, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 9:
The number 40 fits into 310 7 times, leaving a remainder of 30.
Write down 7 as next digit of the result. 
Result so far: 1634851.7
Deduct 280 from 310 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 10:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 1634851.77
Subtract 280 from 300 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.

Our division results in 1634851.77 with a remaining 0.02.