We look at the division of 53680875 by 40 
We want to figure out the number of times 53680875 can be divided by 40.

Let's proceed to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (3) from the dividend, attach it to 5 and continue: 53 / 40

Advancing to step 2:
The number 40 fits into 53 1 times, leaving a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 53 and we're left with 13.
Append the next digit (6) from the dividend to 13 and continue with: 136 / 40

Advancing to step 3:
If we divide 136 by 40, we get 3 and a remainder of 16.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtract 120 from 136 to get 16.
Take the next digit (8) from the dividend and append it to 16, then repeat: 168 / 40

Going ahead to step 4:
40 goes into 168 4 times with a remainder of 8.
The next digit of our result is 4. 
Result so far: 134.0
Deduct 160 from 168 and we're left with 8.
Append the next digit (0) from the dividend to 8 and continue with: 80 / 40

On to step 5:
40 goes into 80 2 times with a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 1342.0
If we take 80 away from 80, we end up with 0.
Fetch the next digit (8) from the dividend, attach it to 0 and continue: 8 / 40

Going ahead to step 6:
8 divided by 40 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 13420.0
If we take 0 away from 8, we end up with 8.
Include the next digit (7) from the dividend after 8, then repeat: 87 / 40

Going ahead to step 7:
87 divided by 40 is 2 with a remainder of 7.
Record the quotient 2 as the next digit in the result. 
Result so far: 134202.0
The remainder is 7 after subtracting 80 from 87.
Fetch the next digit (5) from the dividend, attach it to 7 and continue: 75 / 40

Let's proceed to step 8:
40 can be fit into 75 1 times, resulting in a remainder of 35.
Record the quotient 1 as the next digit in the result. 
Result so far: 1342021.0
Subtracting 40 from 75 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 9:
If we divide 350 by 40, we get 8 and a remainder of 30.
Use 8 as the next digit of our solution. 
Result so far: 1342021.8
If we subtract 320 from 350, 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.

Going ahead to step 10:
40 goes into 300 7 times with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 1342021.87
Subtracting 280 from 300 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 11:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 1342021.875
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.

Let's proceed to step 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1342021.875
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.

Step 13:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1342021.875
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.

After the division, we end up with 1342021.875 and a remainder of 0.0.