We look at the division of 540069 by 97 
We want to divide 540069 by 97.

Going ahead to step 1:
5 divided by 97 is 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 97

Let's proceed to step 2:
The number 97 fits into 54 0 times, leaving a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Include the next digit (0) from the dividend after 54, then repeat: 540 / 97

Let's proceed to step 3:
540 divided by 97 is 5 with a remainder of 55.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtract 485 from 540 to get 55.
Append the next digit (0) from the dividend to 55 and continue with: 550 / 97

Step 4:
If we divide 550 by 97, we get 5 and a remainder of 65.
Record the quotient 5 as the next digit in the result. 
Result so far: 55.0
Subtract 485 from 550 to get 65.
Include the next digit (6) from the dividend after 65, then repeat: 656 / 97

On to step 5:
656 divided by 97 is 6 with a remainder of 74.
The next digit of our result is 6. 
Result so far: 556.0
Subtracting 582 from 656 leaves us with 74.
Take the next digit (9) from the dividend and append it to 74, then repeat: 749 / 97

Moving on to step 6:
The number 97 fits into 749 7 times, leaving a remainder of 70.
The number 7 becomes the next digit in our result. 
Result so far: 5567.0
If we subtract 679 from 749, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 7:
If we divide 700 by 97, we get 7 and a remainder of 21.
Put 7 as the next digit of the answer. 
Result so far: 5567.7
Deduct 679 from 700 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 8:
The number 97 fits into 210 2 times, leaving a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 5567.72
The remainder is 16 after subtracting 194 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 9:
97 goes into 160 1 times with a remainder of 63.
Record the quotient 1 as the next digit in the result. 
Result so far: 5567.721
Deduct 97 from 160 and we're left with 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Moving on to step 10:
97 can be fit into 630 6 times, resulting in a remainder of 48.
Put 6 as the next digit of the answer. 
Result so far: 5567.7216
Subtracting 582 from 630 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 11:
The number 97 fits into 480 4 times, leaving a remainder of 92.
The next digit of our result is 4. 
Result so far: 5567.72164
If we subtract 388 from 480, we get 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Going ahead to step 12:
If we divide 920 by 97, we get 9 and a remainder of 47.
Put 9 as the next digit of the answer. 
Result so far: 5567.721649
The remainder is 47 after subtracting 873 from 920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Advancing to step 13:
If we divide 470 by 97, we get 4 and a remainder of 82.
The number 4 becomes the next digit in our result. 
Result so far: 5567.7216494
Subtract 388 from 470 to get 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Advancing to step 14:
When dividing 820 by 97, we get 8 with a remainder of 44.
The number 8 becomes the next digit in our result. 
Result so far: 5567.72164948
Deduct 776 from 820 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

In conclusion, the division gives 5567.72164948 with a balance of 4.4e-08.