140539 ÷ 72 
We're looking to find how many times 72 goes into 140539.

On to step 1:
The number 72 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 72

On to step 2:
The number 72 fits into 14 0 times, leaving a remainder of 14.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 14, we get 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 72

Moving on to step 3:
When dividing 140 by 72, we get 1 with a remainder of 68.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 68 after subtracting 72 from 140.
Fetch the next digit (5) from the dividend, attach it to 68 and continue: 685 / 72

Let's proceed to step 4:
72 can be fit into 685 9 times, resulting in a remainder of 37.
Write down 9 as next digit of the result. 
Result so far: 19.0
If we subtract 648 from 685, we get 37.
Grab the next digit (3) from the dividend, add it to 37, then carry on: 373 / 72

Step 5:
72 can be fit into 373 5 times, resulting in a remainder of 13.
Use 5 as the next digit of our solution. 
Result so far: 195.0
If we subtract 360 from 373, we get 13.
Take the next digit (9) from the dividend and append it to 13, then repeat: 139 / 72

Step 6:
139 divided by 72 is 1 with a remainder of 67.
Record the quotient 1 as the next digit in the result. 
Result so far: 1951.0
The remainder is 67 after subtracting 72 from 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

On to step 7:
72 can be fit into 670 9 times, resulting in a remainder of 22.
Use 9 as the next digit of our solution. 
Result so far: 1951.9
Subtracting 648 from 670 leaves us 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.

On to step 8:
The number 72 fits into 220 3 times, leaving a remainder of 4.
The next digit of our result is 3. 
Result so far: 1951.93
Deduct 216 from 220 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 9:
40 divided by 72 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 1951.93
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 10:
400 divided by 72 is 5 with a remainder of 40.
Record the quotient 5 as the next digit in the result. 
Result so far: 1951.9305
If we take 360 away from 400, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 11:
72 goes into 400 5 times with a remainder of 40.
Use 5 as the next digit of our solution. 
Result so far: 1951.93055
Subtract 360 from 400 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Our division results in 1951.93055 with a remaining 4e-05.