We're dividing 540479 by 68 
We're looking to find how many times 68 goes into 540479.

Advancing to step 1:
68 can be fit into 5 0 times, resulting in a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 68

Step 2:
The number 68 fits into 54 0 times, leaving a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Include the next digit (0) from the dividend after 54, then repeat: 540 / 68

Step 3:
When dividing 540 by 68, we get 7 with a remainder of 64.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we take 476 away from 540, we end up with 64.
Fetch the next digit (4) from the dividend, attach it to 64 and continue: 644 / 68

Step 4:
644 divided by 68 is 9 with a remainder of 32.
Put 9 as the next digit of the answer. 
Result so far: 79.0
If we take 612 away from 644, we end up with 32.
Fetch the next digit (7) from the dividend, attach it to 32 and continue: 327 / 68

On to step 5:
327 divided by 68 is 4 with a remainder of 55.
Write down 4 as next digit of the result. 
Result so far: 794.0
Deduct 272 from 327 and we're left with 55.
Take the next digit (9) from the dividend and append it to 55, then repeat: 559 / 68

On to step 6:
559 divided by 68 is 8 with a remainder of 15.
Record the quotient 8 as the next digit in the result. 
Result so far: 7948.0
Subtract 544 from 559 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 7:
68 can be fit into 150 2 times, resulting in a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 7948.2
Subtracting 136 from 150 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 8:
If we divide 140 by 68, we get 2 and a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 7948.22
If we subtract 136 from 140, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 7948.22 with a balance of 0.004.