We look at the division of 543034 by 40 
Let's see how many times 40 fits into 543034.

Step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 40

Moving on to step 2:
If we divide 54 by 40, we get 1 and a remainder of 14.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 54 to get 14.
Fetch the next digit (3) from the dividend, attach it to 14 and continue: 143 / 40

Moving on to step 3:
When dividing 143 by 40, we get 3 with a remainder of 23.
The next digit of our result is 3. 
Result so far: 13.0
The remainder is 23 after subtracting 120 from 143.
Append the next digit (0) from the dividend to 23 and continue with: 230 / 40

Going ahead to step 4:
230 divided by 40 is 5 with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 135.0
If we subtract 200 from 230, we get 30.
Fetch the next digit (3) from the dividend, attach it to 30 and continue: 303 / 40

Moving on to step 5:
When dividing 303 by 40, we get 7 with a remainder of 23.
The next digit of our result is 7. 
Result so far: 1357.0
Subtract 280 from 303 to get 23.
Bring next digit (4) of the dividend behind the 23 and repeat the process: 234 / 40

On to step 6:
The number 40 fits into 234 5 times, leaving a remainder of 34.
Use 5 as the next digit of our solution. 
Result so far: 13575.0
The remainder is 34 after subtracting 200 from 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 7:
340 divided by 40 is 8 with a remainder of 20.
Put 8 as the next digit of the answer. 
Result so far: 13575.8
If we take 320 away from 340, 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.

Going ahead to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13575.85
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.

Step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13575.85
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.

Moving on to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 13575.85
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.

The final outcome is 13575.85, with a leftover of 0.0.