We look at the division of 40847157 by 54 
We want to divide 40847157 by 54.

Advancing to step 1:
54 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 54

Advancing to step 2:
54 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Bring next digit (8) of the dividend behind the 40 and repeat the process: 408 / 54

Going ahead to step 3:
The number 54 fits into 408 7 times, leaving a remainder of 30.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtract 378 from 408 to get 30.
Append the next digit (4) from the dividend to 30 and continue with: 304 / 54

Moving on to step 4:
When dividing 304 by 54, we get 5 with a remainder of 34.
Use 5 as the next digit of our solution. 
Result so far: 75.0
If we take 270 away from 304, we end up with 34.
Fetch the next digit (7) from the dividend, attach it to 34 and continue: 347 / 54

On to step 5:
54 goes into 347 6 times with a remainder of 23.
Record the quotient 6 as the next digit in the result. 
Result so far: 756.0
Subtracting 324 from 347 leaves us with 23.
Grab the next digit (1) from the dividend, add it to 23, then carry on: 231 / 54

Let's proceed to step 6:
231 divided by 54 is 4 with a remainder of 15.
Write down 4 as next digit of the result. 
Result so far: 7564.0
Subtract 216 from 231 to get 15.
Include the next digit (5) from the dividend after 15, then repeat: 155 / 54

Step 7:
The number 54 fits into 155 2 times, leaving a remainder of 47.
Put 2 as the next digit of the answer. 
Result so far: 75642.0
If we subtract 108 from 155, we get 47.
Bring next digit (7) of the dividend behind the 47 and repeat the process: 477 / 54

Moving on to step 8:
If we divide 477 by 54, we get 8 and a remainder of 45.
The number 8 becomes the next digit in our result. 
Result so far: 756428.0
If we subtract 432 from 477, we get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Let's proceed to step 9:
The number 54 fits into 450 8 times, leaving a remainder of 18.
Write down 8 as next digit of the result. 
Result so far: 756428.8
If we take 432 away from 450, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 10:
The number 54 fits into 180 3 times, leaving a remainder of 18.
The next digit of our result is 3. 
Result so far: 756428.83
If we take 162 away from 180, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 11:
54 goes into 180 3 times with a remainder of 18.
Write down 3 as next digit of the result. 
Result so far: 756428.833
Subtracting 162 from 180 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

In conclusion, the division gives 756428.833 with a balance of 0.0018.