537597 ÷ 40 
Our goal is to divide 537597 by 40.

On to step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Grab the next digit (3) from the dividend, add it to 5, then carry on: 53 / 40

Moving on to 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
Deduct 40 from 53 and we're left with 13.
Append the next digit (7) from the dividend to 13 and continue with: 137 / 40

Moving on to step 3:
40 goes into 137 3 times with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 13.0
If we subtract 120 from 137, we get 17.
Fetch the next digit (5) from the dividend, attach it to 17 and continue: 175 / 40

Let's proceed to step 4:
40 can be fit into 175 4 times, resulting in a remainder of 15.
Put 4 as the next digit of the answer. 
Result so far: 134.0
Subtracting 160 from 175 leaves us with 15.
Grab the next digit (9) from the dividend, add it to 15, then carry on: 159 / 40

Going ahead to step 5:
When dividing 159 by 40, we get 3 with a remainder of 39.
Put 3 as the next digit of the answer. 
Result so far: 1343.0
Subtract 120 from 159 to get 39.
Take the next digit (7) from the dividend and append it to 39, then repeat: 397 / 40

On to step 6:
The number 40 fits into 397 9 times, leaving a remainder of 37.
Write down 9 as next digit of the result. 
Result so far: 13439.0
If we take 360 away from 397, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Advancing to step 7:
If we divide 370 by 40, we get 9 and a remainder of 10.
Use 9 as the next digit of our solution. 
Result so far: 13439.9
The remainder is 10 after subtracting 360 from 370.
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:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 13439.92
Deduct 80 from 100 and we're left 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.

On to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13439.925
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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13439.925
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13439.925
Deduct 0 from 0 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.

In conclusion, the division gives 13439.925 with a balance of 0.0.