We divide 540721 by 68
Our goal is to divide 540721 by 68.

Step 1:
68 goes into 5 0 times with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 68

Going ahead to step 2:
If we divide 54 by 68, we get 0 and 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.
Take the next digit (0) from the dividend and append it to 54, then repeat: 540 / 68

Advancing to step 3:
When dividing 540 by 68, we get 7 with a remainder of 64.
The next digit of our result is 7. 
Result so far: 7.0
Deduct 476 from 540 and we're left with 64.
Fetch the next digit (7) from the dividend, attach it to 64 and continue: 647 / 68

Let's proceed to step 4:
68 can be fit into 647 9 times, resulting in a remainder of 35.
Write down 9 as next digit of the result. 
Result so far: 79.0
If we subtract 612 from 647, we get 35.
Take the next digit (2) from the dividend and append it to 35, then repeat: 352 / 68

Step 5:
If we divide 352 by 68, we get 5 and a remainder of 12.
Put 5 as the next digit of the answer. 
Result so far: 795.0
Subtract 340 from 352 to get 12.
Include the next digit (1) from the dividend after 12, then repeat: 121 / 68

Advancing to step 6:
When dividing 121 by 68, we get 1 with a remainder of 53.
Use 1 as the next digit of our solution. 
Result so far: 7951.0
If we take 68 away from 121, we end up with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Let's proceed to step 7:
If we divide 530 by 68, we get 7 and a remainder of 54.
The next digit of our result is 7. 
Result so far: 7951.7
The remainder is 54 after subtracting 476 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 8:
540 divided by 68 is 7 with a remainder of 64.
Record the quotient 7 as the next digit in the result. 
Result so far: 7951.77
Subtracting 476 from 540 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The final outcome is 7951.77, with a leftover of 0.064.