We divide 40344274 by 542
We're looking to find how many times 542 goes into 40344274.

Let's proceed to step 1:
If we divide 4 by 542, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 542

Step 2:
40 divided by 542 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Append the next digit (3) from the dividend to 40 and continue with: 403 / 542

On to step 3:
When dividing 403 by 542, we get 0 with a remainder of 403.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 403, we get 403.
Take the next digit (4) from the dividend and append it to 403, then repeat: 4034 / 542

Let's proceed to step 4:
4034 divided by 542 is 7 with a remainder of 240.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
If we take 3794 away from 4034, we end up with 240.
Grab the next digit (4) from the dividend, add it to 240, then carry on: 2404 / 542

Going ahead to step 5:
542 goes into 2404 4 times with a remainder of 236.
Write down 4 as next digit of the result. 
Result so far: 74.0
Subtracting 2168 from 2404 leaves us with 236.
Grab the next digit (2) from the dividend, add it to 236, then carry on: 2362 / 542

Let's proceed to step 6:
If we divide 2362 by 542, we get 4 and a remainder of 194.
The next digit of our result is 4. 
Result so far: 744.0
The remainder is 194 after subtracting 2168 from 2362.
Append the next digit (7) from the dividend to 194 and continue with: 1947 / 542

Going ahead to step 7:
542 can be fit into 1947 3 times, resulting in a remainder of 321.
The next digit of our result is 3. 
Result so far: 7443.0
The remainder is 321 after subtracting 1626 from 1947.
Append the next digit (4) from the dividend to 321 and continue with: 3214 / 542

Going ahead to step 8:
When dividing 3214 by 542, we get 5 with a remainder of 504.
The next digit of our result is 5. 
Result so far: 74435.0
If we subtract 2710 from 3214, we get 504.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5040, and continue the process.

Going ahead to step 9:
If we divide 5040 by 542, we get 9 and a remainder of 162.
Use 9 as the next digit of our solution. 
Result so far: 74435.9
The remainder is 162 after subtracting 4878 from 5040.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1620, and continue the process.

Advancing to step 10:
The number 542 fits into 1620 2 times, leaving a remainder of 536.
Record the quotient 2 as the next digit in the result. 
Result so far: 74435.92
Subtract 1084 from 1620 to get 536.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5360, and continue the process.

Let's proceed to step 11:
When dividing 5360 by 542, we get 9 with a remainder of 482.
The next digit of our result is 9. 
Result so far: 74435.929
If we take 4878 away from 5360, we end up with 482.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4820, and continue the process.

Moving on to step 12:
542 can be fit into 4820 8 times, resulting in a remainder of 484.
Record the quotient 8 as the next digit in the result. 
Result so far: 74435.9298
Subtracting 4336 from 4820 leaves us with 484.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4840, and continue the process.

Step 13:
If we divide 4840 by 542, we get 8 and a remainder of 504.
Write down 8 as next digit of the result. 
Result so far: 74435.92988
If we take 4336 away from 4840, we end up with 504.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5040, and continue the process.

The final result is 74435.92988 with a remainder of 0.000504.