We're dividing 545319 by 40 
Let's see how many times 40 fits into 545319.

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
If we subtract 0 from 5, we get 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 40

Advancing to step 2:
40 goes into 54 1 times with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 40 from 54, we get 14.
Append the next digit (5) from the dividend to 14 and continue with: 145 / 40

Moving on to step 3:
The number 40 fits into 145 3 times, leaving a remainder of 25.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Subtracting 120 from 145 leaves us with 25.
Fetch the next digit (3) from the dividend, attach it to 25 and continue: 253 / 40

Step 4:
253 divided by 40 is 6 with a remainder of 13.
The next digit of our result is 6. 
Result so far: 136.0
Subtracting 240 from 253 leaves us with 13.
Take the next digit (1) from the dividend and append it to 13, then repeat: 131 / 40

Moving on to step 5:
The number 40 fits into 131 3 times, leaving a remainder of 11.
Record the quotient 3 as the next digit in the result. 
Result so far: 1363.0
Deduct 120 from 131 and we're left with 11.
Append the next digit (9) from the dividend to 11 and continue with: 119 / 40

Advancing to step 6:
40 can be fit into 119 2 times, resulting in a remainder of 39.
The next digit of our result is 2. 
Result so far: 13632.0
If we take 80 away from 119, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 7:
40 goes into 390 9 times with a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 13632.9
Subtracting 360 from 390 leaves us 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 8:
300 divided by 40 is 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 13632.97
If we take 280 away from 300, 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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13632.975
Subtracting 200 from 200 leaves us 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:
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: 13632.975
If we subtract 0 from 0, we 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.

Going ahead to step 11:
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: 13632.975
Subtract 0 from 0 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.

In conclusion, the division gives 13632.975 with a balance of 0.0.