We're dividing 531494 by 40 
Let's see how many times 40 fits into 531494.

Step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Bring next digit (3) of the dividend behind the 5 and repeat the process: 53 / 40

Moving on to step 2:
40 can be fit into 53 1 times, resulting in a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 40 from 53 and we're left with 13.
Include the next digit (1) from the dividend after 13, then repeat: 131 / 40

Step 3:
If we divide 131 by 40, we get 3 and a remainder of 11.
Use 3 as the next digit of our solution. 
Result so far: 13.0
The remainder is 11 after subtracting 120 from 131.
Grab the next digit (4) from the dividend, add it to 11, then carry on: 114 / 40

Advancing to step 4:
The number 40 fits into 114 2 times, leaving a remainder of 34.
Use 2 as the next digit of our solution. 
Result so far: 132.0
Subtract 80 from 114 to get 34.
Take the next digit (9) from the dividend and append it to 34, then repeat: 349 / 40

Advancing to step 5:
If we divide 349 by 40, we get 8 and a remainder of 29.
The next digit of our result is 8. 
Result so far: 1328.0
If we take 320 away from 349, we end up with 29.
Fetch the next digit (4) from the dividend, attach it to 29 and continue: 294 / 40

Step 6:
If we divide 294 by 40, we get 7 and a remainder of 14.
Write down 7 as next digit of the result. 
Result so far: 13287.0
Subtract 280 from 294 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 7:
40 goes into 140 3 times with a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 13287.3
If we subtract 120 from 140, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 13287.35
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 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: 13287.35
Subtracting 0 from 0 leaves us 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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13287.35
Subtract 0 from 0 to get 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 13287.35 with a balance of 0.0.