We divide 540894 by 39
We want to figure out the number of times 540894 can be divided by 39.

Step 1:
If we divide 5 by 39, 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.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 39

Moving on to step 2:
39 goes into 54 1 times with a remainder of 15.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 39 from 54 leaves us with 15.
Fetch the next digit (0) from the dividend, attach it to 15 and continue: 150 / 39

Advancing to step 3:
39 can be fit into 150 3 times, resulting in a remainder of 33.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Deduct 117 from 150 and we're left with 33.
Append the next digit (8) from the dividend to 33 and continue with: 338 / 39

Step 4:
39 can be fit into 338 8 times, resulting in a remainder of 26.
Write down 8 as next digit of the result. 
Result so far: 138.0
Subtract 312 from 338 to get 26.
Grab the next digit (9) from the dividend, add it to 26, then carry on: 269 / 39

Step 5:
269 divided by 39 is 6 with a remainder of 35.
The number 6 becomes the next digit in our result. 
Result so far: 1386.0
Subtracting 234 from 269 leaves us with 35.
Append the next digit (4) from the dividend to 35 and continue with: 354 / 39

Going ahead to step 6:
354 divided by 39 is 9 with a remainder of 3.
Use 9 as the next digit of our solution. 
Result so far: 13869.0
Deduct 351 from 354 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 7:
If we divide 30 by 39, we get 0 and a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 13869.0
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
39 goes into 300 7 times with a remainder of 27.
Record the quotient 7 as the next digit in the result. 
Result so far: 13869.07
If we take 273 away from 300, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 9:
270 divided by 39 is 6 with a remainder of 36.
Write down 6 as next digit of the result. 
Result so far: 13869.076
Subtract 234 from 270 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 10:
When dividing 360 by 39, we get 9 with a remainder of 9.
The number 9 becomes the next digit in our result. 
Result so far: 13869.0769
Deduct 351 from 360 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 11:
If we divide 90 by 39, we get 2 and a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 13869.07692
The remainder is 12 after subtracting 78 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 12:
39 goes into 120 3 times with a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 13869.076923
Subtracting 117 from 120 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 13:
30 divided by 39 is 0 with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 13869.076923
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 14:
The number 39 fits into 300 7 times, leaving a remainder of 27.
Use 7 as the next digit of our solution. 
Result so far: 13869.07692307
If we take 273 away from 300, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

The quotient of the division is 13869.07692307, and the remainder is 2.7e-08.