We look at the division of 8540 by 98 
We want to figure out the number of times 8540 can be divided by 98.

Step 1:
98 goes into 8 0 times with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 98

Step 2:
The number 98 fits into 85 0 times, leaving a remainder of 85.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 85, we get 85.
Fetch the next digit (4) from the dividend, attach it to 85 and continue: 854 / 98

Moving on to step 3:
98 can be fit into 854 8 times, resulting in a remainder of 70.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Deduct 784 from 854 and we're left with 70.
Include the next digit (0) from the dividend after 70, then repeat: 700 / 98

Advancing to step 4:
98 goes into 700 7 times with a remainder of 14.
Put 7 as the next digit of the answer. 
Result so far: 87.0
Deduct 686 from 700 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 5:
If we divide 140 by 98, we get 1 and a remainder of 42.
The number 1 becomes the next digit in our result. 
Result so far: 87.1
Deduct 98 from 140 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 6:
The number 98 fits into 420 4 times, leaving a remainder of 28.
The number 4 becomes the next digit in our result. 
Result so far: 87.14
Subtract 392 from 420 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 7:
98 goes into 280 2 times with a remainder of 84.
The number 2 becomes the next digit in our result. 
Result so far: 87.142
Subtracting 196 from 280 leaves us with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Moving on to step 8:
When dividing 840 by 98, we get 8 with a remainder of 56.
Write down 8 as next digit of the result. 
Result so far: 87.1428
Deduct 784 from 840 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Moving on to step 9:
560 divided by 98 is 5 with a remainder of 70.
The number 5 becomes the next digit in our result. 
Result so far: 87.14285
Subtracting 490 from 560 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 10:
98 can be fit into 700 7 times, resulting in a remainder of 14.
The next digit of our result is 7. 
Result so far: 87.142857
Subtracting 686 from 700 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 11:
98 goes into 140 1 times with a remainder of 42.
Use 1 as the next digit of our solution. 
Result so far: 87.1428571
If we take 98 away from 140, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 12:
98 can be fit into 420 4 times, resulting in a remainder of 28.
The next digit of our result is 4. 
Result so far: 87.14285714
If we subtract 392 from 420, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Our division results in 87.14285714 with a remaining 2.8e-08.