We look at the division of 540323 by 39 
We're looking to find how many times 39 goes into 540323.

On to step 1:
39 goes into 5 0 times with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 39

Step 2:
When dividing 54 by 39, we get 1 with a remainder of 15.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 39 from 54, we get 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.
The next digit of our result is 3. 
Result so far: 13.0
Deduct 117 from 150 and we're left with 33.
Fetch the next digit (3) from the dividend, attach it to 33 and continue: 333 / 39

On to step 4:
333 divided by 39 is 8 with a remainder of 21.
Record the quotient 8 as the next digit in the result. 
Result so far: 138.0
Deduct 312 from 333 and we're left with 21.
Grab the next digit (2) from the dividend, add it to 21, then carry on: 212 / 39

Step 5:
When dividing 212 by 39, we get 5 with a remainder of 17.
The next digit of our result is 5. 
Result so far: 1385.0
Subtracting 195 from 212 leaves us with 17.
Fetch the next digit (3) from the dividend, attach it to 17 and continue: 173 / 39

Advancing to step 6:
39 can be fit into 173 4 times, resulting in a remainder of 17.
The number 4 becomes the next digit in our result. 
Result so far: 13854.0
If we take 156 away from 173, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 7:
If we divide 170 by 39, we get 4 and a remainder of 14.
The next digit of our result is 4. 
Result so far: 13854.4
If we subtract 156 from 170, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 8:
140 divided by 39 is 3 with a remainder of 23.
Record the quotient 3 as the next digit in the result. 
Result so far: 13854.43
If we subtract 117 from 140, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 9:
39 goes into 230 5 times with a remainder of 35.
The next digit of our result is 5. 
Result so far: 13854.435
If we take 195 away from 230, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 10:
When dividing 350 by 39, we get 8 with a remainder of 38.
Use 8 as the next digit of our solution. 
Result so far: 13854.4358
The remainder is 38 after subtracting 312 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 11:
380 divided by 39 is 9 with a remainder of 29.
The number 9 becomes the next digit in our result. 
Result so far: 13854.43589
Subtracting 351 from 380 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Step 12:
290 divided by 39 is 7 with a remainder of 17.
Put 7 as the next digit of the answer. 
Result so far: 13854.435897
Deduct 273 from 290 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 13:
When dividing 170 by 39, we get 4 with a remainder of 14.
Put 4 as the next digit of the answer. 
Result so far: 13854.4358974
Subtracting 156 from 170 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.

Let's proceed to step 14:
If we divide 140 by 39, we get 3 and a remainder of 23.
Record the quotient 3 as the next digit in the result. 
Result so far: 13854.43589743
Subtract 117 from 140 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Our division results in 13854.43589743 with a remaining 2.3e-08.