54940 ÷ 70 
We want to divide 54940 by 70.

On to step 1:
If we divide 5 by 70, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 70

Let's proceed to step 2:
70 goes into 54 0 times with a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Append the next digit (9) from the dividend to 54 and continue with: 549 / 70

Going ahead to step 3:
If we divide 549 by 70, we get 7 and a remainder of 59.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 490 from 549 and we're left with 59.
Grab the next digit (4) from the dividend, add it to 59, then carry on: 594 / 70

Moving on to step 4:
The number 70 fits into 594 8 times, leaving a remainder of 34.
The number 8 becomes the next digit in our result. 
Result so far: 78.0
Subtracting 560 from 594 leaves us with 34.
Fetch the next digit (0) from the dividend, attach it to 34 and continue: 340 / 70

Advancing to step 5:
If we divide 340 by 70, we get 4 and a remainder of 60.
The next digit of our result is 4. 
Result so far: 784.0
If we subtract 280 from 340, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 6:
When dividing 600 by 70, we get 8 with a remainder of 40.
Write down 8 as next digit of the result. 
Result so far: 784.8
Subtract 560 from 600 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 7:
70 goes into 400 5 times with a remainder of 50.
The next digit of our result is 5. 
Result so far: 784.85
Deduct 350 from 400 and we're left with 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 8:
70 goes into 500 7 times with a remainder of 10.
The number 7 becomes the next digit in our result. 
Result so far: 784.857
Deduct 490 from 500 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 9:
70 can be fit into 100 1 times, resulting in a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 784.8571
Deduct 70 from 100 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.

Step 10:
70 goes into 300 4 times with a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 784.85714
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 11:
The number 70 fits into 200 2 times, leaving a remainder of 60.
The number 2 becomes the next digit in our result. 
Result so far: 784.857142
If we subtract 140 from 200, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 12:
70 can be fit into 600 8 times, resulting in a remainder of 40.
Record the quotient 8 as the next digit in the result. 
Result so far: 784.8571428
Subtract 560 from 600 to get 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 13:
When dividing 400 by 70, we get 5 with a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 784.85714285
Subtracting 350 from 400 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Our division results in 784.85714285 with a remaining 5e-08.