We're dividing 52764650 by 40 
We want to divide 52764650 by 40.

Going ahead to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Fetch the next digit (2) from the dividend, attach it to 5 and continue: 52 / 40

Step 2:
When dividing 52 by 40, we get 1 with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 40 from 52 leaves us with 12.
Fetch the next digit (7) from the dividend, attach it to 12 and continue: 127 / 40

Advancing to step 3:
40 can be fit into 127 3 times, resulting in a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 13.0
If we subtract 120 from 127, we get 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 40

Advancing to step 4:
40 goes into 76 1 times with a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 131.0
If we take 40 away from 76, we end up with 36.
Fetch the next digit (4) from the dividend, attach it to 36 and continue: 364 / 40

Let's proceed to step 5:
If we divide 364 by 40, we get 9 and a remainder of 4.
Write down 9 as next digit of the result. 
Result so far: 1319.0
Subtracting 360 from 364 leaves us with 4.
Grab the next digit (6) from the dividend, add it to 4, then carry on: 46 / 40

Advancing to step 6:
When dividing 46 by 40, we get 1 with a remainder of 6.
Record the quotient 1 as the next digit in the result. 
Result so far: 13191.0
Subtracting 40 from 46 leaves us with 6.
Bring next digit (5) of the dividend behind the 6 and repeat the process: 65 / 40

Step 7:
When dividing 65 by 40, we get 1 with a remainder of 25.
Record the quotient 1 as the next digit in the result. 
Result so far: 131911.0
Deduct 40 from 65 and we're left with 25.
Append the next digit (0) from the dividend to 25 and continue with: 250 / 40

On to step 8:
When dividing 250 by 40, we get 6 with a remainder of 10.
The number 6 becomes the next digit in our result. 
Result so far: 1319116.0
Deduct 240 from 250 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 9:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 1319116.2
Subtracting 80 from 100 leaves us 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.

Going ahead to step 10:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 1319116.25
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 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1319116.25
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.

Advancing to step 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1319116.25
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 1319116.25 with a balance of 0.0.