140540 ÷ 54 
We're looking to find how many times 54 goes into 140540.

Advancing to step 1:
If we divide 1 by 54, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 54

Let's proceed to step 2:
14 divided by 54 is 0 with a remainder of 14.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 14 and we're left with 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 54

On to step 3:
54 goes into 140 2 times with a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 108 away from 140, we end up with 32.
Grab the next digit (5) from the dividend, add it to 32, then carry on: 325 / 54

Step 4:
When dividing 325 by 54, we get 6 with a remainder of 1.
The number 6 becomes the next digit in our result. 
Result so far: 26.0
Subtract 324 from 325 to get 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 54

Moving on to step 5:
54 can be fit into 14 0 times, resulting in a remainder of 14.
Write down 0 as next digit of the result. 
Result so far: 260.0
Subtract 0 from 14 to get 14.
Grab the next digit (0) from the dividend, add it to 14, then carry on: 140 / 54

On to step 6:
54 goes into 140 2 times with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 2602.0
Deduct 108 from 140 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 7:
320 divided by 54 is 5 with a remainder of 50.
The next digit of our result is 5. 
Result so far: 2602.5
Subtract 270 from 320 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 8:
When dividing 500 by 54, we get 9 with a remainder of 14.
Write down 9 as next digit of the result. 
Result so far: 2602.59
The remainder is 14 after subtracting 486 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 9:
54 can be fit into 140 2 times, resulting in a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 2602.592
Deduct 108 from 140 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 10:
54 can be fit into 320 5 times, resulting in a remainder of 50.
Record the quotient 5 as the next digit in the result. 
Result so far: 2602.5925
If we take 270 away from 320, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 11:
If we divide 500 by 54, we get 9 and a remainder of 14.
The number 9 becomes the next digit in our result. 
Result so far: 2602.59259
If we take 486 away from 500, we end up 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.

Advancing to step 12:
54 can be fit into 140 2 times, resulting in a remainder of 32.
The number 2 becomes the next digit in our result. 
Result so far: 2602.592592
Subtracting 108 from 140 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 13:
The number 54 fits into 320 5 times, leaving a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 2602.5925925
Subtract 270 from 320 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 14:
If we divide 500 by 54, we get 9 and a remainder of 14.
Use 9 as the next digit of our solution. 
Result so far: 2602.59259259
If we subtract 486 from 500, 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.

In conclusion, the division gives 2602.59259259 with a balance of 1.4e-08.