Let's divide 40961538 by 545
We want to divide 40961538 by 545.

Let's proceed to step 1:
When dividing 4 by 545, 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.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 545

Going ahead to step 2:
When dividing 40 by 545, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Append the next digit (9) from the dividend to 40 and continue with: 409 / 545

On to step 3:
When dividing 409 by 545, we get 0 with a remainder of 409.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 409 leaves us with 409.
Grab the next digit (6) from the dividend, add it to 409, then carry on: 4096 / 545

Advancing to step 4:
If we divide 4096 by 545, we get 7 and a remainder of 281.
Use 7 as the next digit of our solution. 
Result so far: 7.0
The remainder is 281 after subtracting 3815 from 4096.
Grab the next digit (1) from the dividend, add it to 281, then carry on: 2811 / 545

On to step 5:
When dividing 2811 by 545, we get 5 with a remainder of 86.
Record the quotient 5 as the next digit in the result. 
Result so far: 75.0
Subtract 2725 from 2811 to get 86.
Bring next digit (5) of the dividend behind the 86 and repeat the process: 865 / 545

On to step 6:
545 goes into 865 1 times with a remainder of 320.
The number 1 becomes the next digit in our result. 
Result so far: 751.0
Subtract 545 from 865 to get 320.
Append the next digit (3) from the dividend to 320 and continue with: 3203 / 545

Let's proceed to step 7:
If we divide 3203 by 545, we get 5 and a remainder of 478.
Use 5 as the next digit of our solution. 
Result so far: 7515.0
If we take 2725 away from 3203, we end up with 478.
Grab the next digit (8) from the dividend, add it to 478, then carry on: 4788 / 545

Step 8:
4788 divided by 545 is 8 with a remainder of 428.
Record the quotient 8 as the next digit in the result. 
Result so far: 75158.0
If we take 4360 away from 4788, we end up with 428.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4280, and continue the process.

Advancing to step 9:
545 goes into 4280 7 times with a remainder of 465.
The next digit of our result is 7. 
Result so far: 75158.7
Deduct 3815 from 4280 and we're left with 465.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4650, and continue the process.

Going ahead to step 10:
The number 545 fits into 4650 8 times, leaving a remainder of 290.
The number 8 becomes the next digit in our result. 
Result so far: 75158.78
If we take 4360 away from 4650, we end up with 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

Moving on to step 11:
545 can be fit into 2900 5 times, resulting in a remainder of 175.
Write down 5 as next digit of the result. 
Result so far: 75158.785
If we take 2725 away from 2900, we end up with 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Moving on to step 12:
When dividing 1750 by 545, we get 3 with a remainder of 115.
The next digit of our result is 3. 
Result so far: 75158.7853
If we subtract 1635 from 1750, we get 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Advancing to step 13:
1150 divided by 545 is 2 with a remainder of 60.
Record the quotient 2 as the next digit in the result. 
Result so far: 75158.78532
Subtracting 1090 from 1150 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 14:
If we divide 600 by 545, we get 1 and a remainder of 55.
The next digit of our result is 1. 
Result so far: 75158.785321
If we subtract 545 from 600, we get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

On to step 15:
545 can be fit into 550 1 times, resulting in a remainder of 5.
Use 1 as the next digit of our solution. 
Result so far: 75158.7853211
If we take 545 away from 550, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

In conclusion, the division gives 75158.7853211 with a balance of 5e-08.