540017 divided by 97 
We want to divide 540017 by 97.

Step 1:
The number 97 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 97

On to step 2:
97 can be fit into 54 0 times, resulting in a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Grab the next digit (0) from the dividend, add it to 54, then carry on: 540 / 97

Let's proceed to step 3:
97 goes into 540 5 times with a remainder of 55.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Deduct 485 from 540 and we're left with 55.
Include the next digit (0) from the dividend after 55, then repeat: 550 / 97

Step 4:
550 divided by 97 is 5 with a remainder of 65.
Use 5 as the next digit of our solution. 
Result so far: 55.0
Subtract 485 from 550 to get 65.
Grab the next digit (1) from the dividend, add it to 65, then carry on: 651 / 97

On to step 5:
97 can be fit into 651 6 times, resulting in a remainder of 69.
Put 6 as the next digit of the answer. 
Result so far: 556.0
If we take 582 away from 651, we end up with 69.
Include the next digit (7) from the dividend after 69, then repeat: 697 / 97

Step 6:
697 divided by 97 is 7 with a remainder of 18.
Put 7 as the next digit of the answer. 
Result so far: 5567.0
Subtracting 679 from 697 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 7:
If we divide 180 by 97, we get 1 and a remainder of 83.
The next digit of our result is 1. 
Result so far: 5567.1
Deduct 97 from 180 and we're left with 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Step 8:
97 can be fit into 830 8 times, resulting in a remainder of 54.
Write down 8 as next digit of the result. 
Result so far: 5567.18
Subtract 776 from 830 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 9:
97 goes into 540 5 times with a remainder of 55.
The number 5 becomes the next digit in our result. 
Result so far: 5567.185
If we subtract 485 from 540, we get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Going ahead to step 10:
When dividing 550 by 97, we get 5 with a remainder of 65.
Use 5 as the next digit of our solution. 
Result so far: 5567.1855
Subtracting 485 from 550 leaves us with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Our division results in 5567.1855 with a remaining 0.00065.