Let's divide 540186 by 97
We want to divide 540186 by 97.

On to step 1:
97 can be fit into 5 0 times, resulting in a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 97

On to step 2:
If we divide 54 by 97, we get 0 and a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Include the next digit (0) from the dividend after 54, then repeat: 540 / 97

On to step 3:
The number 97 fits into 540 5 times, leaving a remainder of 55.
Write down 5 as next digit of the result. 
Result so far: 5.0
Deduct 485 from 540 and we're left with 55.
Grab the next digit (1) from the dividend, add it to 55, then carry on: 551 / 97

Step 4:
When dividing 551 by 97, we get 5 with a remainder of 66.
Write down 5 as next digit of the result. 
Result so far: 55.0
The remainder is 66 after subtracting 485 from 551.
Include the next digit (8) from the dividend after 66, then repeat: 668 / 97

Moving on to step 5:
668 divided by 97 is 6 with a remainder of 86.
Put 6 as the next digit of the answer. 
Result so far: 556.0
Subtract 582 from 668 to get 86.
Bring next digit (6) of the dividend behind the 86 and repeat the process: 866 / 97

Let's proceed to step 6:
866 divided by 97 is 8 with a remainder of 90.
Write down 8 as next digit of the result. 
Result so far: 5568.0
The remainder is 90 after subtracting 776 from 866.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Advancing to step 7:
97 can be fit into 900 9 times, resulting in a remainder of 27.
Put 9 as the next digit of the answer. 
Result so far: 5568.9
If we subtract 873 from 900, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 8:
When dividing 270 by 97, we get 2 with a remainder of 76.
Write down 2 as next digit of the result. 
Result so far: 5568.92
Subtracting 194 from 270 leaves us with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Moving on to step 9:
97 can be fit into 760 7 times, resulting in a remainder of 81.
The next digit of our result is 7. 
Result so far: 5568.927
If we take 679 away from 760, we end up with 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Moving on to step 10:
97 goes into 810 8 times with a remainder of 34.
Write down 8 as next digit of the result. 
Result so far: 5568.9278
Subtract 776 from 810 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 11:
The number 97 fits into 340 3 times, leaving a remainder of 49.
The next digit of our result is 3. 
Result so far: 5568.92783
If we subtract 291 from 340, we get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Advancing to step 12:
The number 97 fits into 490 5 times, leaving a remainder of 5.
The next digit of our result is 5. 
Result so far: 5568.927835
The remainder is 5 after subtracting 485 from 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 13:
If we divide 50 by 97, we get 0 and a remainder of 50.
Write down 0 as next digit of the result. 
Result so far: 5568.927835
The remainder is 50 after subtracting 0 from 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 14:
When dividing 500 by 97, we get 5 with a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 5568.92783505
Subtracting 485 from 500 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.

In conclusion, the division gives 5568.92783505 with a balance of 1.5e-08.