We're dividing 40532793 by 544 
We want to divide 40532793 by 544.

On to step 1:
When dividing 4 by 544, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 544

Advancing to step 2:
544 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Append the next digit (5) from the dividend to 40 and continue with: 405 / 544

Going ahead to step 3:
The number 544 fits into 405 0 times, leaving a remainder of 405.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 405 leaves us with 405.
Grab the next digit (3) from the dividend, add it to 405, then carry on: 4053 / 544

On to step 4:
The number 544 fits into 4053 7 times, leaving a remainder of 245.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we subtract 3808 from 4053, we get 245.
Bring next digit (2) of the dividend behind the 245 and repeat the process: 2452 / 544

Let's proceed to step 5:
When dividing 2452 by 544, we get 4 with a remainder of 276.
Record the quotient 4 as the next digit in the result. 
Result so far: 74.0
Subtracting 2176 from 2452 leaves us with 276.
Include the next digit (7) from the dividend after 276, then repeat: 2767 / 544

Step 6:
If we divide 2767 by 544, we get 5 and a remainder of 47.
The next digit of our result is 5. 
Result so far: 745.0
The remainder is 47 after subtracting 2720 from 2767.
Include the next digit (9) from the dividend after 47, then repeat: 479 / 544

Moving on to step 7:
The number 544 fits into 479 0 times, leaving a remainder of 479.
Write down 0 as next digit of the result. 
Result so far: 7450.0
If we subtract 0 from 479, we get 479.
Grab the next digit (3) from the dividend, add it to 479, then carry on: 4793 / 544

On to step 8:
544 can be fit into 4793 8 times, resulting in a remainder of 441.
Write down 8 as next digit of the result. 
Result so far: 74508.0
If we subtract 4352 from 4793, we get 441.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4410, and continue the process.

Moving on to step 9:
The number 544 fits into 4410 8 times, leaving a remainder of 58.
Write down 8 as next digit of the result. 
Result so far: 74508.8
Deduct 4352 from 4410 and we're left with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

On to step 10:
544 can be fit into 580 1 times, resulting in a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 74508.81
Subtract 544 from 580 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 11:
If we divide 360 by 544, we get 0 and a remainder of 360.
Use 0 as the next digit of our solution. 
Result so far: 74508.81
Deduct 0 from 360 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 12:
The number 544 fits into 3600 6 times, leaving a remainder of 336.
The number 6 becomes the next digit in our result. 
Result so far: 74508.8106
Subtract 3264 from 3600 to get 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

Going ahead to step 13:
544 can be fit into 3360 6 times, resulting in a remainder of 96.
Put 6 as the next digit of the answer. 
Result so far: 74508.81066
Subtract 3264 from 3360 to get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

The final result is 74508.81066 with a remainder of 9.6e-05.