We're dividing 540004 by 76 
Our goal is to divide 540004 by 76.

Let's proceed to step 1:
When dividing 5 by 76, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 76

Going ahead to step 2:
54 divided by 76 is 0 with a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Include the next digit (0) from the dividend after 54, then repeat: 540 / 76

Step 3:
76 goes into 540 7 times with a remainder of 8.
Write down 7 as next digit of the result. 
Result so far: 7.0
The remainder is 8 after subtracting 532 from 540.
Fetch the next digit (0) from the dividend, attach it to 8 and continue: 80 / 76

On to step 4:
If we divide 80 by 76, we get 1 and a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 71.0
If we subtract 76 from 80, we get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 76

Going ahead to step 5:
76 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 710.0
The remainder is 40 after subtracting 0 from 40.
Take the next digit (4) from the dividend and append it to 40, then repeat: 404 / 76

Going ahead to step 6:
The number 76 fits into 404 5 times, leaving a remainder of 24.
The number 5 becomes the next digit in our result. 
Result so far: 7105.0
Subtract 380 from 404 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 7:
76 goes into 240 3 times with a remainder of 12.
Record the quotient 3 as the next digit in the result. 
Result so far: 7105.3
If we subtract 228 from 240, 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.

Moving on to step 8:
76 can be fit into 120 1 times, resulting in a remainder of 44.
The number 1 becomes the next digit in our result. 
Result so far: 7105.31
If we subtract 76 from 120, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 9:
76 goes into 440 5 times with a remainder of 60.
Use 5 as the next digit of our solution. 
Result so far: 7105.315
Deduct 380 from 440 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 10:
The number 76 fits into 600 7 times, leaving a remainder of 68.
Use 7 as the next digit of our solution. 
Result so far: 7105.3157
If we take 532 away from 600, we end up with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 11:
If we divide 680 by 76, we get 8 and a remainder of 72.
Put 8 as the next digit of the answer. 
Result so far: 7105.31578
Subtracting 608 from 680 leaves us with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Advancing to step 12:
When dividing 720 by 76, we get 9 with a remainder of 36.
Record the quotient 9 as the next digit in the result. 
Result so far: 7105.315789
Deduct 684 from 720 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 13:
76 goes into 360 4 times with a remainder of 56.
The next digit of our result is 4. 
Result so far: 7105.3157894
Subtracting 304 from 360 leaves us 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.

Going ahead to step 14:
76 goes into 560 7 times with a remainder of 28.
Use 7 as the next digit of our solution. 
Result so far: 7105.31578947
Deduct 532 from 560 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

After the division, we end up with 7105.31578947 and a remainder of 2.8e-08.