We look at the division of 540718 by 97 
Our goal is to divide 540718 by 97.

Step 1:
The number 97 fits into 5 0 times, leaving 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.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 97

Step 2:
54 divided by 97 is 0 with a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Append the next digit (0) from the dividend to 54 and continue with: 540 / 97

Let's proceed to step 3:
97 can be fit into 540 5 times, resulting in a remainder of 55.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we take 485 away from 540, we end up with 55.
Take the next digit (7) from the dividend and append it to 55, then repeat: 557 / 97

Step 4:
When dividing 557 by 97, we get 5 with a remainder of 72.
Put 5 as the next digit of the answer. 
Result so far: 55.0
Deduct 485 from 557 and we're left with 72.
Grab the next digit (1) from the dividend, add it to 72, then carry on: 721 / 97

Step 5:
97 goes into 721 7 times with a remainder of 42.
The number 7 becomes the next digit in our result. 
Result so far: 557.0
If we take 679 away from 721, we end up with 42.
Include the next digit (8) from the dividend after 42, then repeat: 428 / 97

On to step 6:
If we divide 428 by 97, we get 4 and a remainder of 40.
Put 4 as the next digit of the answer. 
Result so far: 5574.0
Subtract 388 from 428 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.

Let's proceed to step 7:
400 divided by 97 is 4 with a remainder of 12.
The number 4 becomes the next digit in our result. 
Result so far: 5574.4
Subtracting 388 from 400 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 8:
The number 97 fits into 120 1 times, leaving a remainder of 23.
The next digit of our result is 1. 
Result so far: 5574.41
If we take 97 away from 120, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 9:
97 can be fit into 230 2 times, resulting in a remainder of 36.
Record the quotient 2 as the next digit in the result. 
Result so far: 5574.412
Subtract 194 from 230 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 10:
If we divide 360 by 97, we get 3 and a remainder of 69.
The number 3 becomes the next digit in our result. 
Result so far: 5574.4123
If we subtract 291 from 360, we get 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

On to step 11:
97 goes into 690 7 times with a remainder of 11.
Write down 7 as next digit of the result. 
Result so far: 5574.41237
Subtract 679 from 690 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 12:
If we divide 110 by 97, we get 1 and a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 5574.412371
If we take 97 away from 110, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 13:
If we divide 130 by 97, we get 1 and a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 5574.4123711
Deduct 97 from 130 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

In conclusion, the division gives 5574.4123711 with a balance of 3.3e-07.