We're dividing 540413 by 44 
We're looking to find how many times 44 goes into 540413.

On to step 1:
If we divide 5 by 44, we get 0 and a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 44

Going ahead to step 2:
44 goes into 54 1 times with a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 44 from 54, we get 10.
Include the next digit (0) from the dividend after 10, then repeat: 100 / 44

On to step 3:
The number 44 fits into 100 2 times, leaving a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 12.0
The remainder is 12 after subtracting 88 from 100.
Grab the next digit (4) from the dividend, add it to 12, then carry on: 124 / 44

Step 4:
44 can be fit into 124 2 times, resulting in a remainder of 36.
Use 2 as the next digit of our solution. 
Result so far: 122.0
If we subtract 88 from 124, we get 36.
Append the next digit (1) from the dividend to 36 and continue with: 361 / 44

Moving on to step 5:
The number 44 fits into 361 8 times, leaving a remainder of 9.
Record the quotient 8 as the next digit in the result. 
Result so far: 1228.0
Subtracting 352 from 361 leaves us with 9.
Append the next digit (3) from the dividend to 9 and continue with: 93 / 44

On to step 6:
44 can be fit into 93 2 times, resulting in a remainder of 5.
The number 2 becomes the next digit in our result. 
Result so far: 12282.0
Subtracting 88 from 93 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 7:
44 goes into 50 1 times with a remainder of 6.
Write down 1 as next digit of the result. 
Result so far: 12282.1
Deduct 44 from 50 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 8:
If we divide 60 by 44, we get 1 and a remainder of 16.
Use 1 as the next digit of our solution. 
Result so far: 12282.11
Deduct 44 from 60 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

After the division, we end up with 12282.11 and a remainder of 0.016.