Let's divide 5394 by 40
Our goal is to divide 5394 by 40.

Step 1:
40 goes into 5 0 times with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Include the next digit (3) from the dividend after 5, then repeat: 53 / 40

Advancing to step 2:
40 can be fit into 53 1 times, resulting in a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 40 from 53 to get 13.
Bring next digit (9) of the dividend behind the 13 and repeat the process: 139 / 40

Advancing to step 3:
40 goes into 139 3 times with a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 13.0
If we take 120 away from 139, we end up with 19.
Bring next digit (4) of the dividend behind the 19 and repeat the process: 194 / 40

Moving on to step 4:
194 divided by 40 is 4 with a remainder of 34.
Put 4 as the next digit of the answer. 
Result so far: 134.0
The remainder is 34 after subtracting 160 from 194.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 5:
If we divide 340 by 40, we get 8 and a remainder of 20.
Put 8 as the next digit of the answer. 
Result so far: 134.8
Deduct 320 from 340 and we're left 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.

Let's proceed to step 6:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 134.85
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.

Going ahead to step 7:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 134.85
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.

Advancing to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 134.85
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.

In conclusion, the division gives 134.85 with a balance of 0.0.