We divide 540234 by 76
We want to figure out the number of times 540234 can be divided by 76.

On to step 1:
If we divide 5 by 76, we get 0 and a remainder of 5.
Put 0 as the next digit of the answer. 
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 / 76

Moving on to step 2:
76 can be fit into 54 0 times, resulting in a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Bring next digit (0) of the dividend behind the 54 and repeat the process: 540 / 76

On to step 3:
When dividing 540 by 76, we get 7 with a remainder of 8.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtracting 532 from 540 leaves us with 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 76

Advancing to step 4:
82 divided by 76 is 1 with a remainder of 6.
Put 1 as the next digit of the answer. 
Result so far: 71.0
Subtracting 76 from 82 leaves us with 6.
Grab the next digit (3) from the dividend, add it to 6, then carry on: 63 / 76

Moving on to step 5:
If we divide 63 by 76, we get 0 and a remainder of 63.
The next digit of our result is 0. 
Result so far: 710.0
If we subtract 0 from 63, we get 63.
Fetch the next digit (4) from the dividend, attach it to 63 and continue: 634 / 76

On to step 6:
When dividing 634 by 76, we get 8 with a remainder of 26.
The next digit of our result is 8. 
Result so far: 7108.0
The remainder is 26 after subtracting 608 from 634.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 7:
260 divided by 76 is 3 with a remainder of 32.
The number 3 becomes the next digit in our result. 
Result so far: 7108.3
If we subtract 228 from 260, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 8:
320 divided by 76 is 4 with a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 7108.34
Deduct 304 from 320 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 9:
If we divide 160 by 76, we get 2 and a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 7108.342
The remainder is 8 after subtracting 152 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 10:
80 divided by 76 is 1 with a remainder of 4.
The number 1 becomes the next digit in our result. 
Result so far: 7108.3421
The remainder is 4 after subtracting 76 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 11:
40 divided by 76 is 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 7108.3421
Subtracting 0 from 40 leaves us 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.

Going ahead to step 12:
The number 76 fits into 400 5 times, leaving a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 7108.342105
Subtract 380 from 400 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.

Going ahead to step 13:
200 divided by 76 is 2 with a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 7108.3421052
Subtract 152 from 200 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 14:
The number 76 fits into 480 6 times, leaving a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 7108.34210526
The remainder is 24 after subtracting 456 from 480.
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 7108.34210526 with a remainder of 2.4e-08.