We look at the division of 534807 by 40 
We're looking to find how many times 40 goes into 534807.

Step 1:
5 divided by 40 is 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Bring next digit (3) of the dividend behind the 5 and repeat the process: 53 / 40

Step 2:
40 goes into 53 1 times with a remainder of 13.
The next digit of our result is 1. 
Result so far: 1.0
If we take 40 away from 53, we end up with 13.
Bring next digit (4) of the dividend behind the 13 and repeat the process: 134 / 40

Going ahead to step 3:
The number 40 fits into 134 3 times, leaving a remainder of 14.
The next digit of our result is 3. 
Result so far: 13.0
If we take 120 away from 134, we end up with 14.
Grab the next digit (8) from the dividend, add it to 14, then carry on: 148 / 40

Let's proceed to step 4:
If we divide 148 by 40, we get 3 and a remainder of 28.
Record the quotient 3 as the next digit in the result. 
Result so far: 133.0
The remainder is 28 after subtracting 120 from 148.
Grab the next digit (0) from the dividend, add it to 28, then carry on: 280 / 40

Going ahead to step 5:
280 divided by 40 is 7 with a remainder of 0.
Use 7 as the next digit of our solution. 
Result so far: 1337.0
If we take 280 away from 280, we end up with 0.
Grab the next digit (7) from the dividend, add it to 0, then carry on: 7 / 40

Going ahead to step 6:
40 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 13370.0
Deduct 0 from 7 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 7:
40 goes into 70 1 times with a remainder of 30.
Use 1 as the next digit of our solution. 
Result so far: 13370.1
Subtract 40 from 70 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The next digit of our result is 7. 
Result so far: 13370.17
Subtracting 280 from 300 leaves us 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.

On to step 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13370.175
The remainder is 0 after subtracting 200 from 200.
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:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13370.175
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.

Going ahead to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13370.175
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.

In conclusion, the division gives 13370.175 with a balance of 0.0.