We're dividing 71253025 by 540 
We want to divide 71253025 by 540.

Moving on to step 1:
540 goes into 7 0 times with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 540

Let's proceed to step 2:
71 divided by 540 is 0 with a remainder of 71.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 71 and we're left with 71.
Take the next digit (2) from the dividend and append it to 71, then repeat: 712 / 540

Let's proceed to step 3:
540 goes into 712 1 times with a remainder of 172.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 172 after subtracting 540 from 712.
Bring next digit (5) of the dividend behind the 172 and repeat the process: 1725 / 540

Moving on to step 4:
If we divide 1725 by 540, we get 3 and a remainder of 105.
Use 3 as the next digit of our solution. 
Result so far: 13.0
If we take 1620 away from 1725, we end up with 105.
Append the next digit (3) from the dividend to 105 and continue with: 1053 / 540

Step 5:
When dividing 1053 by 540, we get 1 with a remainder of 513.
Write down 1 as next digit of the result. 
Result so far: 131.0
Deduct 540 from 1053 and we're left with 513.
Append the next digit (0) from the dividend to 513 and continue with: 5130 / 540

Let's proceed to step 6:
When dividing 5130 by 540, we get 9 with a remainder of 270.
The next digit of our result is 9. 
Result so far: 1319.0
Subtracting 4860 from 5130 leaves us with 270.
Include the next digit (2) from the dividend after 270, then repeat: 2702 / 540

Going ahead to step 7:
540 can be fit into 2702 5 times, resulting in a remainder of 2.
The next digit of our result is 5. 
Result so far: 13195.0
If we subtract 2700 from 2702, we get 2.
Grab the next digit (5) from the dividend, add it to 2, then carry on: 25 / 540

Advancing to step 8:
540 goes into 25 0 times with a remainder of 25.
Record the quotient 0 as the next digit in the result. 
Result so far: 131950.0
If we subtract 0 from 25, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 9:
540 can be fit into 250 0 times, resulting in a remainder of 250.
Write down 0 as next digit of the result. 
Result so far: 131950.0
If we take 0 away from 250, we end up with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Advancing to step 10:
2500 divided by 540 is 4 with a remainder of 340.
The number 4 becomes the next digit in our result. 
Result so far: 131950.04
If we subtract 2160 from 2500, we get 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Moving on to step 11:
3400 divided by 540 is 6 with a remainder of 160.
The next digit of our result is 6. 
Result so far: 131950.046
Subtracting 3240 from 3400 leaves us with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Moving on to step 12:
If we divide 1600 by 540, we get 2 and a remainder of 520.
The number 2 becomes the next digit in our result. 
Result so far: 131950.0462
Deduct 1080 from 1600 and we're left with 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

Going ahead to step 13:
540 can be fit into 5200 9 times, resulting in a remainder of 340.
Write down 9 as next digit of the result. 
Result so far: 131950.04629
The remainder is 340 after subtracting 4860 from 5200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Going ahead to step 14:
When dividing 3400 by 540, we get 6 with a remainder of 160.
Record the quotient 6 as the next digit in the result. 
Result so far: 131950.046296
If we take 3240 away from 3400, we end up with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 15:
540 goes into 1600 2 times with a remainder of 520.
Use 2 as the next digit of our solution. 
Result so far: 131950.0462962
The remainder is 520 after subtracting 1080 from 1600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

Advancing to step 16:
If we divide 5200 by 540, we get 9 and a remainder of 340.
The number 9 becomes the next digit in our result. 
Result so far: 131950.04629629
Subtracting 4860 from 5200 leaves us with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

The final result is 131950.04629629 with a remainder of 3.4e-07.