540374 ÷ 72 
Let's see how many times 72 fits into 540374.

Step 1:
When dividing 5 by 72, we get 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 72

Let's proceed to step 2:
The number 72 fits into 54 0 times, leaving a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Include the next digit (0) from the dividend after 54, then repeat: 540 / 72

Advancing to step 3:
If we divide 540 by 72, we get 7 and 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.
Append the next digit (3) from the dividend to 36 and continue with: 363 / 72

On to step 4:
72 can be fit into 363 5 times, resulting in a remainder of 3.
The next digit of our result is 5. 
Result so far: 75.0
The remainder is 3 after subtracting 360 from 363.
Append the next digit (7) from the dividend to 3 and continue with: 37 / 72

Step 5:
If we divide 37 by 72, we get 0 and a remainder of 37.
Put 0 as the next digit of the answer. 
Result so far: 750.0
If we subtract 0 from 37, we get 37.
Fetch the next digit (4) from the dividend, attach it to 37 and continue: 374 / 72

Let's proceed to step 6:
72 goes into 374 5 times with a remainder of 14.
The number 5 becomes the next digit in our result. 
Result so far: 7505.0
Subtracting 360 from 374 leaves us 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 7:
The number 72 fits into 140 1 times, leaving a remainder of 68.
Put 1 as the next digit of the answer. 
Result so far: 7505.1
If we take 72 away from 140, we end up with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Let's proceed to step 8:
When dividing 680 by 72, we get 9 with a remainder of 32.
Write down 9 as next digit of the result. 
Result so far: 7505.19
Subtracting 648 from 680 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.

Let's proceed to step 9:
If we divide 320 by 72, we get 4 and a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 7505.194
Deduct 288 from 320 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.

Step 10:
320 divided by 72 is 4 with a remainder of 32.
Write down 4 as next digit of the result. 
Result so far: 7505.1944
Deduct 288 from 320 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.

Our division results in 7505.1944 with a remaining 0.00032.