534227 ÷ 40 
We're looking to find how many times 40 goes into 534227.

Moving on 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
Deduct 0 from 5 and we're left with 5.
Append the next digit (3) from the dividend to 5 and continue with: 53 / 40

Moving on to step 2:
When dividing 53 by 40, we get 1 with a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 40 from 53, we get 13.
Fetch the next digit (4) from the dividend, attach it to 13 and continue: 134 / 40

Step 3:
If we divide 134 by 40, we get 3 and a remainder of 14.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
The remainder is 14 after subtracting 120 from 134.
Bring next digit (2) of the dividend behind the 14 and repeat the process: 142 / 40

Going ahead to step 4:
When dividing 142 by 40, we get 3 with a remainder of 22.
The next digit of our result is 3. 
Result so far: 133.0
Subtract 120 from 142 to get 22.
Include the next digit (2) from the dividend after 22, then repeat: 222 / 40

Moving on to step 5:
If we divide 222 by 40, we get 5 and a remainder of 22.
Use 5 as the next digit of our solution. 
Result so far: 1335.0
Subtracting 200 from 222 leaves us with 22.
Append the next digit (7) from the dividend to 22 and continue with: 227 / 40

Moving on to step 6:
227 divided by 40 is 5 with a remainder of 27.
Record the quotient 5 as the next digit in the result. 
Result so far: 13355.0
Subtract 200 from 227 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 7:
If we divide 270 by 40, we get 6 and a remainder of 30.
The number 6 becomes the next digit in our result. 
Result so far: 13355.6
Subtract 240 from 270 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

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: 13355.67
If we subtract 280 from 300, 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 9:
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: 13355.675
If we take 200 away from 200, 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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13355.675
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.

Let's proceed to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13355.675
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.

The quotient of the division is 13355.675, and the remainder is 0.0.