We divide 537172 by 40
We're looking to find how many times 40 goes into 537172.

Advancing to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Include the next digit (3) from the dividend after 5, then repeat: 53 / 40

Moving on to step 2:
If we divide 53 by 40, we get 1 and a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 40 from 53 to get 13.
Include the next digit (7) from the dividend after 13, then repeat: 137 / 40

Step 3:
The number 40 fits into 137 3 times, leaving a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 13.0
If we take 120 away from 137, we end up with 17.
Take the next digit (1) from the dividend and append it to 17, then repeat: 171 / 40

Step 4:
If we divide 171 by 40, we get 4 and a remainder of 11.
Write down 4 as next digit of the result. 
Result so far: 134.0
Subtract 160 from 171 to get 11.
Grab the next digit (7) from the dividend, add it to 11, then carry on: 117 / 40

Step 5:
When dividing 117 by 40, we get 2 with a remainder of 37.
Use 2 as the next digit of our solution. 
Result so far: 1342.0
Subtracting 80 from 117 leaves us with 37.
Fetch the next digit (2) from the dividend, attach it to 37 and continue: 372 / 40

Advancing to step 6:
40 goes into 372 9 times with a remainder of 12.
Record the quotient 9 as the next digit in the result. 
Result so far: 13429.0
Subtract 360 from 372 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 7:
When dividing 120 by 40, we get 3 with a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 13429.3
If we take 120 away from 120, 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.

Going ahead to step 8:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 13429.3
Deduct 0 from 0 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.

On to step 9:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13429.3
The remainder is 0 after subtracting 0 from 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 13429.3 with a remaining 0.0.