540534 ÷ 26 
We're looking to find how many times 26 goes into 540534.

Moving on to step 1:
26 can be fit into 5 0 times, resulting in a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 26

Step 2:
54 divided by 26 is 2 with a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 52 from 54, we get 2.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 26

Step 3:
The number 26 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
If we take 0 away from 20, we end up with 20.
Fetch the next digit (5) from the dividend, attach it to 20 and continue: 205 / 26

Advancing to step 4:
26 can be fit into 205 7 times, resulting in a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 207.0
If we take 182 away from 205, we end up with 23.
Take the next digit (3) from the dividend and append it to 23, then repeat: 233 / 26

Going ahead to step 5:
26 goes into 233 8 times with a remainder of 25.
Write down 8 as next digit of the result. 
Result so far: 2078.0
The remainder is 25 after subtracting 208 from 233.
Bring next digit (4) of the dividend behind the 25 and repeat the process: 254 / 26

On to step 6:
When dividing 254 by 26, we get 9 with a remainder of 20.
The number 9 becomes the next digit in our result. 
Result so far: 20789.0
If we subtract 234 from 254, 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.

Let's proceed to step 7:
If we divide 200 by 26, we get 7 and a remainder of 18.
Record the quotient 7 as the next digit in the result. 
Result so far: 20789.7
If we subtract 182 from 200, 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.

Let's proceed to step 8:
26 goes into 180 6 times with a remainder of 24.
The next digit of our result is 6. 
Result so far: 20789.76
Deduct 156 from 180 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 9:
26 goes into 240 9 times with a remainder of 6.
The number 9 becomes the next digit in our result. 
Result so far: 20789.769
The remainder is 6 after subtracting 234 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 10:
When dividing 60 by 26, we get 2 with a remainder of 8.
The next digit of our result is 2. 
Result so far: 20789.7692
Subtract 52 from 60 to 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 11:
80 divided by 26 is 3 with a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 20789.76923
If we take 78 away from 80, we end up 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.

Advancing to step 12:
20 divided by 26 is 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 20789.76923
Subtract 0 from 20 to 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.

Moving on to step 13:
If we divide 200 by 26, we get 7 and a remainder of 18.
The next digit of our result is 7. 
Result so far: 20789.7692307
Deduct 182 from 200 and we're left with 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 14:
When dividing 180 by 26, we get 6 with a remainder of 24.
The next digit of our result is 6. 
Result so far: 20789.76923076
If we take 156 away from 180, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final result is 20789.76923076 with a remainder of 2.4e-08.