We're dividing 73281057 by 542 
We're looking to find how many times 542 goes into 73281057.

Going ahead to step 1:
542 can be fit into 7 0 times, resulting in a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 542

Step 2:
When dividing 73 by 542, we get 0 with a remainder of 73.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 73 leaves us with 73.
Bring next digit (2) of the dividend behind the 73 and repeat the process: 732 / 542

Advancing to step 3:
542 goes into 732 1 times with a remainder of 190.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 542 from 732 to get 190.
Bring next digit (8) of the dividend behind the 190 and repeat the process: 1908 / 542

Moving on to step 4:
When dividing 1908 by 542, we get 3 with a remainder of 282.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Deduct 1626 from 1908 and we're left with 282.
Append the next digit (1) from the dividend to 282 and continue with: 2821 / 542

On to step 5:
542 goes into 2821 5 times with a remainder of 111.
Put 5 as the next digit of the answer. 
Result so far: 135.0
Deduct 2710 from 2821 and we're left with 111.
Take the next digit (0) from the dividend and append it to 111, then repeat: 1110 / 542

Step 6:
1110 divided by 542 is 2 with a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 1352.0
If we subtract 1084 from 1110, we get 26.
Include the next digit (5) from the dividend after 26, then repeat: 265 / 542

Let's proceed to step 7:
The number 542 fits into 265 0 times, leaving a remainder of 265.
The next digit of our result is 0. 
Result so far: 13520.0
The remainder is 265 after subtracting 0 from 265.
Take the next digit (7) from the dividend and append it to 265, then repeat: 2657 / 542

Advancing to step 8:
542 can be fit into 2657 4 times, resulting in a remainder of 489.
The number 4 becomes the next digit in our result. 
Result so far: 135204.0
If we subtract 2168 from 2657, we get 489.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4890, and continue the process.

Advancing to step 9:
542 goes into 4890 9 times with a remainder of 12.
Record the quotient 9 as the next digit in the result. 
Result so far: 135204.9
Deduct 4878 from 4890 and we're left 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.

Advancing to step 10:
542 can be fit into 120 0 times, resulting in a remainder of 120.
Use 0 as the next digit of our solution. 
Result so far: 135204.9
The remainder is 120 after subtracting 0 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

On to step 11:
542 goes into 1200 2 times with a remainder of 116.
Write down 2 as next digit of the result. 
Result so far: 135204.902
If we take 1084 away from 1200, we end up with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Advancing to step 12:
542 goes into 1160 2 times with a remainder of 76.
Put 2 as the next digit of the answer. 
Result so far: 135204.9022
Subtract 1084 from 1160 to get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

The quotient of the division is 135204.9022, and the remainder is 0.00076.