540867 ÷ 71 
Let's see how many times 71 fits into 540867.

Moving on to step 1:
When dividing 5 by 71, we get 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 71

Step 2:
71 can be fit into 54 0 times, resulting in a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Fetch the next digit (0) from the dividend, attach it to 54 and continue: 540 / 71

Step 3:
71 can be fit into 540 7 times, resulting in a remainder of 43.
The next digit of our result is 7. 
Result so far: 7.0
Subtracting 497 from 540 leaves us with 43.
Append the next digit (8) from the dividend to 43 and continue with: 438 / 71

Let's proceed to step 4:
The number 71 fits into 438 6 times, leaving a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 76.0
Subtracting 426 from 438 leaves us with 12.
Fetch the next digit (6) from the dividend, attach it to 12 and continue: 126 / 71

Let's proceed to step 5:
126 divided by 71 is 1 with a remainder of 55.
Write down 1 as next digit of the result. 
Result so far: 761.0
Subtract 71 from 126 to get 55.
Append the next digit (7) from the dividend to 55 and continue with: 557 / 71

Going ahead to step 6:
557 divided by 71 is 7 with a remainder of 60.
Write down 7 as next digit of the result. 
Result so far: 7617.0
The remainder is 60 after subtracting 497 from 557.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 7:
When dividing 600 by 71, we get 8 with a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 7617.8
Deduct 568 from 600 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 8:
71 can be fit into 320 4 times, resulting in a remainder of 36.
Use 4 as the next digit of our solution. 
Result so far: 7617.84
If we take 284 away from 320, we end up 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.

Step 9:
If we divide 360 by 71, we get 5 and a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 7617.845
Deduct 355 from 360 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 10:
The number 71 fits into 50 0 times, leaving a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 7617.845
Subtract 0 from 50 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 11:
When dividing 500 by 71, we get 7 with a remainder of 3.
The next digit of our result is 7. 
Result so far: 7617.84507
If we subtract 497 from 500, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 12:
The number 71 fits into 30 0 times, leaving a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 7617.84507
Deduct 0 from 30 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 13:
When dividing 300 by 71, we get 4 with a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 7617.8450704
The remainder is 16 after subtracting 284 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 14:
If we divide 160 by 71, we get 2 and a remainder of 18.
The next digit of our result is 2. 
Result so far: 7617.84507042
If we subtract 142 from 160, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

In conclusion, the division gives 7617.84507042 with a balance of 1.8e-08.