We look at the division of 540089 by 72 
We want to figure out the number of times 540089 can be divided by 72.

Advancing to step 1:
5 divided by 72 is 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
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 / 72

Moving on to step 2:
72 goes into 54 0 times with a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Include the next digit (0) from the dividend after 54, then repeat: 540 / 72

Step 3:
72 can be fit into 540 7 times, resulting in a remainder of 36.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtract 504 from 540 to get 36.
Fetch the next digit (0) from the dividend, attach it to 36 and continue: 360 / 72

Step 4:
72 goes into 360 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 75.0
The remainder is 0 after subtracting 360 from 360.
Fetch the next digit (8) from the dividend, attach it to 0 and continue: 8 / 72

Step 5:
When dividing 8 by 72, we get 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 750.0
The remainder is 8 after subtracting 0 from 8.
Bring next digit (9) of the dividend behind the 8 and repeat the process: 89 / 72

Going ahead to step 6:
When dividing 89 by 72, we get 1 with a remainder of 17.
Write down 1 as next digit of the result. 
Result so far: 7501.0
Deduct 72 from 89 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 7:
170 divided by 72 is 2 with a remainder of 26.
Record the quotient 2 as the next digit in the result. 
Result so far: 7501.2
Deduct 144 from 170 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 8:
72 can be fit into 260 3 times, resulting in a remainder of 44.
Record the quotient 3 as the next digit in the result. 
Result so far: 7501.23
Subtract 216 from 260 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 9:
The number 72 fits into 440 6 times, leaving a remainder of 8.
Use 6 as the next digit of our solution. 
Result so far: 7501.236
Subtracting 432 from 440 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 10:
80 divided by 72 is 1 with a remainder of 8.
The number 1 becomes the next digit in our result. 
Result so far: 7501.2361
Deduct 72 from 80 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 11:
If we divide 80 by 72, we get 1 and a remainder of 8.
The number 1 becomes the next digit in our result. 
Result so far: 7501.23611
Subtracting 72 from 80 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

In conclusion, the division gives 7501.23611 with a balance of 8e-06.