543515 ÷ 40 
Our goal is to divide 543515 by 40.

Moving on to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 40

Step 2:
When dividing 54 by 40, we get 1 with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 54 to get 14.
Append the next digit (3) from the dividend to 14 and continue with: 143 / 40

Going ahead to step 3:
143 divided by 40 is 3 with a remainder of 23.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtracting 120 from 143 leaves us with 23.
Grab the next digit (5) from the dividend, add it to 23, then carry on: 235 / 40

Advancing to step 4:
If we divide 235 by 40, we get 5 and a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 135.0
Subtract 200 from 235 to get 35.
Include the next digit (1) from the dividend after 35, then repeat: 351 / 40

Step 5:
If we divide 351 by 40, we get 8 and a remainder of 31.
Put 8 as the next digit of the answer. 
Result so far: 1358.0
If we take 320 away from 351, we end up with 31.
Include the next digit (5) from the dividend after 31, then repeat: 315 / 40

Let's proceed to step 6:
315 divided by 40 is 7 with a remainder of 35.
The number 7 becomes the next digit in our result. 
Result so far: 13587.0
If we take 280 away from 315, we end up 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 7:
40 can be fit into 350 8 times, resulting in a remainder of 30.
Record the quotient 8 as the next digit in the result. 
Result so far: 13587.8
Subtracting 320 from 350 leaves us with 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.
The number 7 becomes the next digit in our result. 
Result so far: 13587.87
The remainder is 20 after subtracting 280 from 300.
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 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 13587.875
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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13587.875
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.

Going ahead to step 11:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13587.875
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.

Our division results in 13587.875 with a remaining 0.0.