We're dividing 354540 by 22 
We're looking to find how many times 22 goes into 354540.

Going ahead to step 1:
If we divide 3 by 22, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (5) from the dividend, attach it to 3 and continue: 35 / 22

Let's proceed to step 2:
The number 22 fits into 35 1 times, leaving a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 22 from 35 to get 13.
Bring next digit (4) of the dividend behind the 13 and repeat the process: 134 / 22

Let's proceed to step 3:
When dividing 134 by 22, we get 6 with a remainder of 2.
The next digit of our result is 6. 
Result so far: 16.0
Subtracting 132 from 134 leaves us with 2.
Grab the next digit (5) from the dividend, add it to 2, then carry on: 25 / 22

Advancing to step 4:
When dividing 25 by 22, we get 1 with a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 161.0
The remainder is 3 after subtracting 22 from 25.
Fetch the next digit (4) from the dividend, attach it to 3 and continue: 34 / 22

Moving on to step 5:
22 can be fit into 34 1 times, resulting in a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 1611.0
If we subtract 22 from 34, we get 12.
Take the next digit (0) from the dividend and append it to 12, then repeat: 120 / 22

Advancing to step 6:
The number 22 fits into 120 5 times, leaving a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 16115.0
Subtract 110 from 120 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 7:
22 can be fit into 100 4 times, resulting in a remainder of 12.
The next digit of our result is 4. 
Result so far: 16115.4
If we take 88 away from 100, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 8:
When dividing 120 by 22, we get 5 with a remainder of 10.
The next digit of our result is 5. 
Result so far: 16115.45
The remainder is 10 after subtracting 110 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 9:
When dividing 100 by 22, we get 4 with a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 16115.454
The remainder is 12 after subtracting 88 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 10:
22 goes into 120 5 times with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 16115.4545
Deduct 110 from 120 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 11:
22 can be fit into 100 4 times, resulting in a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 16115.45454
If we subtract 88 from 100, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 12:
If we divide 120 by 22, we get 5 and a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 16115.454545
If we take 110 away from 120, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 13:
The number 22 fits into 100 4 times, leaving a remainder of 12.
Use 4 as the next digit of our solution. 
Result so far: 16115.4545454
Subtracting 88 from 100 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 14:
120 divided by 22 is 5 with a remainder of 10.
The next digit of our result is 5. 
Result so far: 16115.45454545
The remainder is 10 after subtracting 110 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

The final outcome is 16115.45454545, with a leftover of 1e-08.