We look at the division of 539061 by 21 
We're looking to find how many times 21 goes into 539061.

Step 1:
When dividing 5 by 21, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Take the next digit (3) from the dividend and append it to 5, then repeat: 53 / 21

Going ahead to step 2:
53 divided by 21 is 2 with a remainder of 11.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 42 from 53 and we're left with 11.
Include the next digit (9) from the dividend after 11, then repeat: 119 / 21

Let's proceed to step 3:
If we divide 119 by 21, we get 5 and a remainder of 14.
The next digit of our result is 5. 
Result so far: 25.0
If we subtract 105 from 119, we get 14.
Append the next digit (0) from the dividend to 14 and continue with: 140 / 21

Moving on to step 4:
21 goes into 140 6 times with a remainder of 14.
Record the quotient 6 as the next digit in the result. 
Result so far: 256.0
Deduct 126 from 140 and we're left with 14.
Bring next digit (6) of the dividend behind the 14 and repeat the process: 146 / 21

Going ahead to step 5:
The number 21 fits into 146 6 times, leaving a remainder of 20.
Record the quotient 6 as the next digit in the result. 
Result so far: 2566.0
If we take 126 away from 146, we end up with 20.
Bring next digit (1) of the dividend behind the 20 and repeat the process: 201 / 21

Let's proceed to step 6:
21 can be fit into 201 9 times, resulting in a remainder of 12.
Put 9 as the next digit of the answer. 
Result so far: 25669.0
Subtracting 189 from 201 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 7:
The number 21 fits into 120 5 times, leaving a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 25669.5
If we take 105 away from 120, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 8:
If we divide 150 by 21, we get 7 and a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 25669.57
Subtracting 147 from 150 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 9:
21 goes into 30 1 times with a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 25669.571
Subtracting 21 from 30 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 10:
When dividing 90 by 21, we get 4 with a remainder of 6.
Write down 4 as next digit of the result. 
Result so far: 25669.5714
If we subtract 84 from 90, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 11:
21 goes into 60 2 times with a remainder of 18.
Put 2 as the next digit of the answer. 
Result so far: 25669.57142
If we take 42 away from 60, we end up 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.

Moving on to step 12:
21 can be fit into 180 8 times, resulting in a remainder of 12.
Record the quotient 8 as the next digit in the result. 
Result so far: 25669.571428
Deduct 168 from 180 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 13:
The number 21 fits into 120 5 times, leaving a remainder of 15.
Use 5 as the next digit of our solution. 
Result so far: 25669.5714285
Subtracting 105 from 120 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 14:
When dividing 150 by 21, we get 7 with a remainder of 3.
The next digit of our result is 7. 
Result so far: 25669.57142857
Subtract 147 from 150 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

The final result is 25669.57142857 with a remainder of 3e-09.