85540 ÷ 5 = 17108 R0
Let's divide 85540 by 5.

Step 1:
5 goes into 8 1 times with a remainder of 3.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 5 from 8 to get 3.
Bring next digit (5) of the dividend behind the 3 and repeat the process: 35 / 5

Step 2:
5 goes into 35 7 times with a remainder of 0.
Write down 7 as next digit of of the result. 
Result so far: 17
Subtract 35 from 35 to get 0.
Bring next digit (5) of the dividend behind the 0 and repeat the process: 5 / 5

Step 3:
5 goes into 5 1 times with a remainder of 0.
Write down 1 as next digit of of the result. 
Result so far: 171
Subtract 5 from 5 to get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 5

Step 4:
5 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of of the result. 
Result so far: 1710
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 5

Step 5:
5 goes into 40 8 times with a remainder of 0.
Write down 8 as next digit of of the result. 
Result so far: 17108
Subtract 40 from 40 to get 0.

The final result is 17108 with a remainder of 0.