We divide 541998 by 40
We want to divide 541998 by 40.

Advancing to step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 40

On to step 2:
40 goes into 54 1 times with a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 40 from 54 to get 14.
Bring next digit (1) of the dividend behind the 14 and repeat the process: 141 / 40

Advancing to step 3:
If we divide 141 by 40, we get 3 and a remainder of 21.
Use 3 as the next digit of our solution. 
Result so far: 13.0
If we take 120 away from 141, we end up with 21.
Append the next digit (9) from the dividend to 21 and continue with: 219 / 40

Step 4:
The number 40 fits into 219 5 times, leaving a remainder of 19.
The next digit of our result is 5. 
Result so far: 135.0
Subtracting 200 from 219 leaves us with 19.
Append the next digit (9) from the dividend to 19 and continue with: 199 / 40

On to step 5:
40 goes into 199 4 times with a remainder of 39.
The number 4 becomes the next digit in our result. 
Result so far: 1354.0
Deduct 160 from 199 and we're left with 39.
Bring next digit (8) of the dividend behind the 39 and repeat the process: 398 / 40

Let's proceed to step 6:
When dividing 398 by 40, we get 9 with a remainder of 38.
Record the quotient 9 as the next digit in the result. 
Result so far: 13549.0
Deduct 360 from 398 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 7:
If we divide 380 by 40, we get 9 and a remainder of 20.
The next digit of our result is 9. 
Result so far: 13549.9
If we subtract 360 from 380, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 13549.95
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.

Advancing to step 9:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 13549.95
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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13549.95
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.

Our division results in 13549.95 with a remaining 0.0.