We're dividing 540363 by 21 
We're looking to find how many times 21 goes into 540363.

Let's proceed to step 1:
When dividing 5 by 21, we get 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 21

On to step 2:
The number 21 fits into 54 2 times, leaving a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 42 from 54 and we're left with 12.
Include the next digit (0) from the dividend after 12, then repeat: 120 / 21

Going ahead to step 3:
21 can be fit into 120 5 times, resulting in a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
If we take 105 away from 120, we end up with 15.
Grab the next digit (3) from the dividend, add it to 15, then carry on: 153 / 21

Going ahead to step 4:
21 goes into 153 7 times with a remainder of 6.
Use 7 as the next digit of our solution. 
Result so far: 257.0
The remainder is 6 after subtracting 147 from 153.
Include the next digit (6) from the dividend after 6, then repeat: 66 / 21

Let's proceed to step 5:
66 divided by 21 is 3 with a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 2573.0
If we take 63 away from 66, we end up with 3.
Include the next digit (3) from the dividend after 3, then repeat: 33 / 21

Advancing to step 6:
21 can be fit into 33 1 times, resulting in a remainder of 12.
The next digit of our result is 1. 
Result so far: 25731.0
If we subtract 21 from 33, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 7:
When dividing 120 by 21, we get 5 with a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 25731.5
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 8:
When dividing 150 by 21, we get 7 with a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 25731.57
If we take 147 away from 150, we end up 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.

Step 9:
21 goes into 30 1 times with a remainder of 9.
The next digit of our result is 1. 
Result so far: 25731.571
Deduct 21 from 30 and we're left 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:
The number 21 fits into 90 4 times, leaving a remainder of 6.
The next digit of our result is 4. 
Result so far: 25731.5714
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:
If we divide 60 by 21, we get 2 and a remainder of 18.
The number 2 becomes the next digit in our result. 
Result so far: 25731.57142
Subtract 42 from 60 to 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 12:
21 can be fit into 180 8 times, resulting in a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 25731.571428
If we subtract 168 from 180, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 13:
120 divided by 21 is 5 with a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 25731.5714285
The remainder is 15 after subtracting 105 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 14:
21 goes into 150 7 times with a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 25731.57142857
If we take 147 away from 150, we end up 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.

After the division, we end up with 25731.57142857 and a remainder of 3e-09.