546959 divided by 40 
We want to figure out the number of times 546959 can be divided by 40.

Let's proceed to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 40

Let's proceed to step 2:
The number 40 fits into 54 1 times, leaving a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 40 from 54 leaves us with 14.
Take the next digit (6) from the dividend and append it to 14, then repeat: 146 / 40

Let's proceed to step 3:
If we divide 146 by 40, we get 3 and a remainder of 26.
The next digit of our result is 3. 
Result so far: 13.0
Deduct 120 from 146 and we're left with 26.
Bring next digit (9) of the dividend behind the 26 and repeat the process: 269 / 40

Moving on to step 4:
40 can be fit into 269 6 times, resulting in a remainder of 29.
Put 6 as the next digit of the answer. 
Result so far: 136.0
If we take 240 away from 269, we end up with 29.
Append the next digit (5) from the dividend to 29 and continue with: 295 / 40

On to step 5:
The number 40 fits into 295 7 times, leaving a remainder of 15.
Use 7 as the next digit of our solution. 
Result so far: 1367.0
If we subtract 280 from 295, we get 15.
Bring next digit (9) of the dividend behind the 15 and repeat the process: 159 / 40

Moving on to step 6:
40 can be fit into 159 3 times, resulting in a remainder of 39.
Put 3 as the next digit of the answer. 
Result so far: 13673.0
The remainder is 39 after subtracting 120 from 159.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 7:
If we divide 390 by 40, we get 9 and a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 13673.9
If we take 360 away from 390, we end up 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.

Advancing to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 13673.97
The remainder is 20 after subtracting 280 from 300.
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 9:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 13673.975
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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13673.975
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.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 13673.975
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.

The quotient of the division is 13673.975, and the remainder is 0.0.