Let's divide 54031239 by 40
We want to figure out the number of times 54031239 can be divided by 40.

Moving on to step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 40

Step 2:
54 divided by 40 is 1 with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 40 from 54, we get 14.
Append the next digit (0) from the dividend to 14 and continue with: 140 / 40

Advancing to step 3:
40 goes into 140 3 times with a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtracting 120 from 140 leaves us with 20.
Fetch the next digit (3) from the dividend, attach it to 20 and continue: 203 / 40

Advancing to step 4:
When dividing 203 by 40, we get 5 with a remainder of 3.
Record the quotient 5 as the next digit in the result. 
Result so far: 135.0
Deduct 200 from 203 and we're left with 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 40

On to step 5:
31 divided by 40 is 0 with a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 1350.0
The remainder is 31 after subtracting 0 from 31.
Bring next digit (2) of the dividend behind the 31 and repeat the process: 312 / 40

Step 6:
If we divide 312 by 40, we get 7 and a remainder of 32.
Put 7 as the next digit of the answer. 
Result so far: 13507.0
If we take 280 away from 312, we end up with 32.
Fetch the next digit (3) from the dividend, attach it to 32 and continue: 323 / 40

Advancing to step 7:
40 can be fit into 323 8 times, resulting in a remainder of 3.
Put 8 as the next digit of the answer. 
Result so far: 135078.0
The remainder is 3 after subtracting 320 from 323.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 40

On to step 8:
40 goes into 39 0 times with a remainder of 39.
The next digit of our result is 0. 
Result so far: 1350780.0
If we take 0 away from 39, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 9:
The number 40 fits into 390 9 times, leaving a remainder of 30.
The next digit of our result is 9. 
Result so far: 1350780.9
If we subtract 360 from 390, we 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.

Advancing to step 10:
40 can be fit into 300 7 times, resulting in a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 1350780.97
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.

Step 11:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 1350780.975
Deduct 200 from 200 and we're left 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.

On to step 12:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1350780.975
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 13:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1350780.975
Subtracting 0 from 0 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.

After the division, we end up with 1350780.975 and a remainder of 0.0.