We look at the division of 544319 by 40 
We want to divide 544319 by 40.

Advancing to step 1:
5 divided by 40 is 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 40

Step 2:
40 goes into 54 1 times with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 14 after subtracting 40 from 54.
Bring next digit (4) of the dividend behind the 14 and repeat the process: 144 / 40

On to step 3:
If we divide 144 by 40, we get 3 and a remainder of 24.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Subtract 120 from 144 to get 24.
Append the next digit (3) from the dividend to 24 and continue with: 243 / 40

Advancing to step 4:
When dividing 243 by 40, we get 6 with a remainder of 3.
The number 6 becomes the next digit in our result. 
Result so far: 136.0
The remainder is 3 after subtracting 240 from 243.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 40

Going ahead to step 5:
When dividing 31 by 40, we get 0 with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 1360.0
Subtract 0 from 31 to get 31.
Fetch the next digit (9) from the dividend, attach it to 31 and continue: 319 / 40

Step 6:
40 goes into 319 7 times with a remainder of 39.
Write down 7 as next digit of the result. 
Result so far: 13607.0
Deduct 280 from 319 and we're left with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Let's proceed to step 7:
40 goes into 390 9 times with a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 13607.9
Deduct 360 from 390 and we're left 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.

On to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 13607.97
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.

Advancing to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 13607.975
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.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13607.975
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.

Advancing to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13607.975
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.

The final result is 13607.975 with a remainder of 0.0.