540700 ÷ 86 
We want to figure out the number of times 540700 can be divided by 86.

On to step 1:
86 goes into 5 0 times with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 86

Moving on to step 2:
54 divided by 86 is 0 with a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Include the next digit (0) from the dividend after 54, then repeat: 540 / 86

On to step 3:
The number 86 fits into 540 6 times, leaving a remainder of 24.
The next digit of our result is 6. 
Result so far: 6.0
If we subtract 516 from 540, we get 24.
Bring next digit (7) of the dividend behind the 24 and repeat the process: 247 / 86

Let's proceed to step 4:
If we divide 247 by 86, we get 2 and a remainder of 75.
Record the quotient 2 as the next digit in the result. 
Result so far: 62.0
If we take 172 away from 247, we end up with 75.
Include the next digit (0) from the dividend after 75, then repeat: 750 / 86

Let's proceed to step 5:
When dividing 750 by 86, we get 8 with a remainder of 62.
The number 8 becomes the next digit in our result. 
Result so far: 628.0
Subtract 688 from 750 to get 62.
Take the next digit (0) from the dividend and append it to 62, then repeat: 620 / 86

Going ahead to step 6:
620 divided by 86 is 7 with a remainder of 18.
The next digit of our result is 7. 
Result so far: 6287.0
If we subtract 602 from 620, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 7:
When dividing 180 by 86, we get 2 with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 6287.2
If we subtract 172 from 180, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 8:
When dividing 80 by 86, we get 0 with a remainder of 80.
Record the quotient 0 as the next digit in the result. 
Result so far: 6287.2
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 9:
800 divided by 86 is 9 with a remainder of 26.
The next digit of our result is 9. 
Result so far: 6287.209
Deduct 774 from 800 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 10:
260 divided by 86 is 3 with a remainder of 2.
Put 3 as the next digit of the answer. 
Result so far: 6287.2093
Deduct 258 from 260 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 11:
86 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 6287.2093
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 12:
200 divided by 86 is 2 with a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 6287.209302
Subtracting 172 from 200 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 13:
280 divided by 86 is 3 with a remainder of 22.
The next digit of our result is 3. 
Result so far: 6287.2093023
If we take 258 away from 280, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 14:
The number 86 fits into 220 2 times, leaving a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 6287.20930232
If we take 172 away from 220, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

The quotient of the division is 6287.20930232, and the remainder is 4.8e-08.