We divide 40548 by 97
Our goal is to divide 40548 by 97.

Going ahead to step 1:
97 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 97

Going ahead to step 2:
97 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Append the next digit (5) from the dividend to 40 and continue with: 405 / 97

Going ahead to step 3:
97 goes into 405 4 times with a remainder of 17.
The next digit of our result is 4. 
Result so far: 4.0
The remainder is 17 after subtracting 388 from 405.
Fetch the next digit (4) from the dividend, attach it to 17 and continue: 174 / 97

On to step 4:
If we divide 174 by 97, we get 1 and a remainder of 77.
Write down 1 as next digit of the result. 
Result so far: 41.0
If we take 97 away from 174, we end up with 77.
Bring next digit (8) of the dividend behind the 77 and repeat the process: 778 / 97

Let's proceed to step 5:
The number 97 fits into 778 8 times, leaving a remainder of 2.
The number 8 becomes the next digit in our result. 
Result so far: 418.0
If we take 776 away from 778, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 6:
The number 97 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 418.0
If we take 0 away from 20, we end up 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.

Step 7:
If we divide 200 by 97, we get 2 and a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 418.02
Subtract 194 from 200 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 8:
60 divided by 97 is 0 with a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 418.02
Deduct 0 from 60 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 9:
600 divided by 97 is 6 with a remainder of 18.
Use 6 as the next digit of our solution. 
Result so far: 418.0206
If we subtract 582 from 600, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 10:
When dividing 180 by 97, we get 1 with a remainder of 83.
Use 1 as the next digit of our solution. 
Result so far: 418.02061
Deduct 97 from 180 and we're left with 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Step 11:
97 goes into 830 8 times with a remainder of 54.
The next digit of our result is 8. 
Result so far: 418.020618
Subtract 776 from 830 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 12:
97 goes into 540 5 times with a remainder of 55.
Put 5 as the next digit of the answer. 
Result so far: 418.0206185
The remainder is 55 after subtracting 485 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Step 13:
550 divided by 97 is 5 with a remainder of 65.
Put 5 as the next digit of the answer. 
Result so far: 418.02061855
Deduct 485 from 550 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

After the division, we end up with 418.02061855 and a remainder of 6.5e-08.