We look at the division of 40966492 by 542 
We're looking to find how many times 542 goes into 40966492.

Moving on to step 1:
The number 542 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 542

On to step 2:
542 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Include the next digit (9) from the dividend after 40, then repeat: 409 / 542

Going ahead to step 3:
The number 542 fits into 409 0 times, leaving a remainder of 409.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 409 to get 409.
Bring next digit (6) of the dividend behind the 409 and repeat the process: 4096 / 542

Going ahead to step 4:
If we divide 4096 by 542, we get 7 and a remainder of 302.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Deduct 3794 from 4096 and we're left with 302.
Bring next digit (6) of the dividend behind the 302 and repeat the process: 3026 / 542

Let's proceed to step 5:
542 can be fit into 3026 5 times, resulting in a remainder of 316.
Write down 5 as next digit of the result. 
Result so far: 75.0
Subtracting 2710 from 3026 leaves us with 316.
Include the next digit (4) from the dividend after 316, then repeat: 3164 / 542

Advancing to step 6:
The number 542 fits into 3164 5 times, leaving a remainder of 454.
Write down 5 as next digit of the result. 
Result so far: 755.0
Subtract 2710 from 3164 to get 454.
Append the next digit (9) from the dividend to 454 and continue with: 4549 / 542

Step 7:
542 can be fit into 4549 8 times, resulting in a remainder of 213.
Put 8 as the next digit of the answer. 
Result so far: 7558.0
If we subtract 4336 from 4549, we get 213.
Fetch the next digit (2) from the dividend, attach it to 213 and continue: 2132 / 542

Advancing to step 8:
2132 divided by 542 is 3 with a remainder of 506.
The next digit of our result is 3. 
Result so far: 75583.0
Deduct 1626 from 2132 and we're left with 506.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5060, and continue the process.

Let's proceed to step 9:
When dividing 5060 by 542, we get 9 with a remainder of 182.
Write down 9 as next digit of the result. 
Result so far: 75583.9
Subtracting 4878 from 5060 leaves us with 182.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

Advancing to step 10:
542 can be fit into 1820 3 times, resulting in a remainder of 194.
The next digit of our result is 3. 
Result so far: 75583.93
If we subtract 1626 from 1820, we get 194.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1940, and continue the process.

Moving on to step 11:
The number 542 fits into 1940 3 times, leaving a remainder of 314.
Record the quotient 3 as the next digit in the result. 
Result so far: 75583.933
Subtracting 1626 from 1940 leaves us with 314.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3140, and continue the process.

The final result is 75583.933 with a remainder of 0.0314.