We look at the division of 546523 by 40 
We want to divide 546523 by 40.

Moving on to step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 40

Step 2:
If we divide 54 by 40, we get 1 and a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 40 from 54 leaves us with 14.
Fetch the next digit (6) from the dividend, attach it to 14 and continue: 146 / 40

Advancing to step 3:
If we divide 146 by 40, we get 3 and a remainder of 26.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
If we subtract 120 from 146, we get 26.
Bring next digit (5) of the dividend behind the 26 and repeat the process: 265 / 40

Moving on to step 4:
When dividing 265 by 40, we get 6 with a remainder of 25.
Use 6 as the next digit of our solution. 
Result so far: 136.0
If we subtract 240 from 265, we get 25.
Fetch the next digit (2) from the dividend, attach it to 25 and continue: 252 / 40

Let's proceed to step 5:
When dividing 252 by 40, we get 6 with a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 1366.0
Subtract 240 from 252 to get 12.
Grab the next digit (3) from the dividend, add it to 12, then carry on: 123 / 40

Moving on to step 6:
The number 40 fits into 123 3 times, leaving a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 13663.0
Subtract 120 from 123 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
30 divided by 40 is 0 with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 13663.0
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
40 goes into 300 7 times with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 13663.07
If we take 280 away from 300, we end up 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.

Step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 13663.075
Subtract 200 from 200 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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13663.075
If we subtract 0 from 0, we 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.

Moving on to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13663.075
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.

Our division results in 13663.075 with a remaining 0.0.