Let's divide 54114014 by 40
We want to divide 54114014 by 40.

Let's proceed to step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 40

Step 2:
When dividing 54 by 40, we get 1 with a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 14 after subtracting 40 from 54.
Bring next digit (1) of the dividend behind the 14 and repeat the process: 141 / 40

Advancing to step 3:
The number 40 fits into 141 3 times, leaving a remainder of 21.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtracting 120 from 141 leaves us with 21.
Bring next digit (1) of the dividend behind the 21 and repeat the process: 211 / 40

Step 4:
40 can be fit into 211 5 times, resulting in a remainder of 11.
The next digit of our result is 5. 
Result so far: 135.0
Subtract 200 from 211 to get 11.
Take the next digit (4) from the dividend and append it to 11, then repeat: 114 / 40

Advancing to step 5:
40 goes into 114 2 times with a remainder of 34.
The number 2 becomes the next digit in our result. 
Result so far: 1352.0
The remainder is 34 after subtracting 80 from 114.
Append the next digit (0) from the dividend to 34 and continue with: 340 / 40

On to step 6:
When dividing 340 by 40, we get 8 with a remainder of 20.
The number 8 becomes the next digit in our result. 
Result so far: 13528.0
Deduct 320 from 340 and we're left with 20.
Bring next digit (1) of the dividend behind the 20 and repeat the process: 201 / 40

Step 7:
The number 40 fits into 201 5 times, leaving a remainder of 1.
Use 5 as the next digit of our solution. 
Result so far: 135285.0
If we subtract 200 from 201, we get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 40

On to step 8:
40 goes into 14 0 times with a remainder of 14.
The next digit of our result is 0. 
Result so far: 1352850.0
Deduct 0 from 14 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 9:
40 goes into 140 3 times with a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 1352850.3
Deduct 120 from 140 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.

Moving on to step 10:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 1352850.35
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.

Let's proceed to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1352850.35
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.

On to step 12:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1352850.35
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 1352850.35 with a balance of 0.0.