We're dividing 540855 by 71 
We want to divide 540855 by 71.

On to step 1:
71 goes into 5 0 times with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 71

Moving on to step 2:
The number 71 fits into 54 0 times, leaving a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Grab the next digit (0) from the dividend, add it to 54, then carry on: 540 / 71

Step 3:
540 divided by 71 is 7 with a remainder of 43.
The next digit of our result is 7. 
Result so far: 7.0
Deduct 497 from 540 and we're left with 43.
Bring next digit (8) of the dividend behind the 43 and repeat the process: 438 / 71

Going ahead to step 4:
71 goes into 438 6 times with a remainder of 12.
The next digit of our result is 6. 
Result so far: 76.0
If we take 426 away from 438, we end up with 12.
Bring next digit (5) of the dividend behind the 12 and repeat the process: 125 / 71

Going ahead to step 5:
71 can be fit into 125 1 times, resulting in a remainder of 54.
Use 1 as the next digit of our solution. 
Result so far: 761.0
If we take 71 away from 125, we end up with 54.
Append the next digit (5) from the dividend to 54 and continue with: 545 / 71

Step 6:
If we divide 545 by 71, we get 7 and a remainder of 48.
Record the quotient 7 as the next digit in the result. 
Result so far: 7617.0
Subtracting 497 from 545 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.

Let's proceed to step 7:
If we divide 480 by 71, we get 6 and a remainder of 54.
The next digit of our result is 6. 
Result so far: 7617.6
Deduct 426 from 480 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 8:
540 divided by 71 is 7 with a remainder of 43.
The number 7 becomes the next digit in our result. 
Result so far: 7617.67
Subtract 497 from 540 to get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Moving on to step 9:
If we divide 430 by 71, we get 6 and a remainder of 4.
The next digit of our result is 6. 
Result so far: 7617.676
Subtract 426 from 430 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 10:
40 divided by 71 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 7617.676
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 11:
The number 71 fits into 400 5 times, leaving a remainder of 45.
The number 5 becomes the next digit in our result. 
Result so far: 7617.67605
The remainder is 45 after subtracting 355 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Step 12:
71 can be fit into 450 6 times, resulting in a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 7617.676056
Deduct 426 from 450 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 13:
240 divided by 71 is 3 with a remainder of 27.
Write down 3 as next digit of the result. 
Result so far: 7617.6760563
Subtracting 213 from 240 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 14:
71 can be fit into 270 3 times, resulting in a remainder of 57.
Put 3 as the next digit of the answer. 
Result so far: 7617.67605633
If we subtract 213 from 270, we get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

In conclusion, the division gives 7617.67605633 with a balance of 5.7e-08.