We're dividing 40197001 by 546 
We're looking to find how many times 546 goes into 40197001.

On to step 1:
When dividing 4 by 546, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 546

Moving on to step 2:
40 divided by 546 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Append the next digit (1) from the dividend to 40 and continue with: 401 / 546

Let's proceed to step 3:
401 divided by 546 is 0 with a remainder of 401.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 401 after subtracting 0 from 401.
Grab the next digit (9) from the dividend, add it to 401, then carry on: 4019 / 546

Let's proceed to step 4:
If we divide 4019 by 546, we get 7 and a remainder of 197.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
The remainder is 197 after subtracting 3822 from 4019.
Fetch the next digit (7) from the dividend, attach it to 197 and continue: 1977 / 546

Let's proceed to step 5:
When dividing 1977 by 546, we get 3 with a remainder of 339.
Put 3 as the next digit of the answer. 
Result so far: 73.0
If we take 1638 away from 1977, we end up with 339.
Fetch the next digit (0) from the dividend, attach it to 339 and continue: 3390 / 546

Going ahead to step 6:
If we divide 3390 by 546, we get 6 and a remainder of 114.
The number 6 becomes the next digit in our result. 
Result so far: 736.0
Subtract 3276 from 3390 to get 114.
Fetch the next digit (0) from the dividend, attach it to 114 and continue: 1140 / 546

Let's proceed to step 7:
If we divide 1140 by 546, we get 2 and a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 7362.0
Subtract 1092 from 1140 to get 48.
Take the next digit (1) from the dividend and append it to 48, then repeat: 481 / 546

Going ahead to step 8:
When dividing 481 by 546, we get 0 with a remainder of 481.
The next digit of our result is 0. 
Result so far: 73620.0
Subtracting 0 from 481 leaves us with 481.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4810, and continue the process.

Moving on to step 9:
When dividing 4810 by 546, we get 8 with a remainder of 442.
The number 8 becomes the next digit in our result. 
Result so far: 73620.8
Subtracting 4368 from 4810 leaves us with 442.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4420, and continue the process.

Advancing to step 10:
The number 546 fits into 4420 8 times, leaving a remainder of 52.
Put 8 as the next digit of the answer. 
Result so far: 73620.88
The remainder is 52 after subtracting 4368 from 4420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The quotient of the division is 73620.88, and the remainder is 0.052.