We look at the division of 46781074 by 542 
We want to figure out the number of times 46781074 can be divided by 542.

Let's proceed to step 1:
542 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (6) from the dividend, attach it to 4 and continue: 46 / 542

Let's proceed to step 2:
542 can be fit into 46 0 times, resulting in a remainder of 46.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 46 leaves us with 46.
Fetch the next digit (7) from the dividend, attach it to 46 and continue: 467 / 542

Going ahead to step 3:
When dividing 467 by 542, we get 0 with a remainder of 467.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 467 to get 467.
Append the next digit (8) from the dividend to 467 and continue with: 4678 / 542

On to step 4:
If we divide 4678 by 542, we get 8 and a remainder of 342.
Write down 8 as next digit of the result. 
Result so far: 8.0
Subtracting 4336 from 4678 leaves us with 342.
Take the next digit (1) from the dividend and append it to 342, then repeat: 3421 / 542

Let's proceed to step 5:
3421 divided by 542 is 6 with a remainder of 169.
Put 6 as the next digit of the answer. 
Result so far: 86.0
If we subtract 3252 from 3421, we get 169.
Take the next digit (0) from the dividend and append it to 169, then repeat: 1690 / 542

Step 6:
542 goes into 1690 3 times with a remainder of 64.
The next digit of our result is 3. 
Result so far: 863.0
Deduct 1626 from 1690 and we're left with 64.
Bring next digit (7) of the dividend behind the 64 and repeat the process: 647 / 542

Going ahead to step 7:
542 goes into 647 1 times with a remainder of 105.
The next digit of our result is 1. 
Result so far: 8631.0
Subtracting 542 from 647 leaves us with 105.
Grab the next digit (4) from the dividend, add it to 105, then carry on: 1054 / 542

Advancing to step 8:
1054 divided by 542 is 1 with a remainder of 512.
Use 1 as the next digit of our solution. 
Result so far: 86311.0
Deduct 542 from 1054 and we're left with 512.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5120, and continue the process.

Step 9:
542 goes into 5120 9 times with a remainder of 242.
Write down 9 as next digit of the result. 
Result so far: 86311.9
The remainder is 242 after subtracting 4878 from 5120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

Step 10:
When dividing 2420 by 542, we get 4 with a remainder of 252.
The next digit of our result is 4. 
Result so far: 86311.94
Subtract 2168 from 2420 to get 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

Going ahead to step 11:
The number 542 fits into 2520 4 times, leaving a remainder of 352.
The next digit of our result is 4. 
Result so far: 86311.944
If we subtract 2168 from 2520, we get 352.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3520, and continue the process.

After the division, we end up with 86311.944 and a remainder of 0.0352.