540271 divided by 5 
We want to divide 540271 by 5.

Step 1:
5 divided by 5 is 1 with a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 5 from 5 leaves us with 0.
Grab the next digit (4) from the dividend, add it to 0, then carry on: 4 / 5

Step 2:
When dividing 4 by 5, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 10.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 5

On to step 3:
5 goes into 40 8 times with a remainder of 0.
Record the quotient 8 as the next digit in the result. 
Result so far: 108.0
Deduct 40 from 40 and we're left with 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 5

Advancing to step 4:
The number 5 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 1080.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 5

Advancing to step 5:
27 divided by 5 is 5 with a remainder of 2.
Write down 5 as next digit of the result. 
Result so far: 10805.0
If we subtract 25 from 27, we get 2.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 5

Advancing to step 6:
5 can be fit into 21 4 times, resulting in a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 108054.0
Deduct 20 from 21 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 7:
5 goes into 10 2 times with a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 108054.2
Subtract 10 from 10 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 8:
5 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 108054.2
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
0 divided by 5 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 108054.2
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 108054.2 with a remaining 0.0.