We divide 540274 by 12
Our goal is to divide 540274 by 12.

Moving on to step 1:
If we divide 5 by 12, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
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 / 12

On to step 2:
The number 12 fits into 54 4 times, leaving a remainder of 6.
Write down 4 as next digit of the result. 
Result so far: 4.0
The remainder is 6 after subtracting 48 from 54.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 12

Going ahead to step 3:
The number 12 fits into 60 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 45.0
Subtract 60 from 60 to get 0.
Fetch the next digit (2) from the dividend, attach it to 0 and continue: 2 / 12

Advancing to step 4:
The number 12 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 450.0
If we subtract 0 from 2, we get 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 12

Let's proceed to step 5:
27 divided by 12 is 2 with a remainder of 3.
The number 2 becomes the next digit in our result. 
Result so far: 4502.0
If we subtract 24 from 27, we get 3.
Fetch the next digit (4) from the dividend, attach it to 3 and continue: 34 / 12

Moving on to step 6:
If we divide 34 by 12, we get 2 and a remainder of 10.
Record the quotient 2 as the next digit in the result. 
Result so far: 45022.0
If we subtract 24 from 34, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 7:
100 divided by 12 is 8 with a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 45022.8
The remainder is 4 after subtracting 96 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 8:
If we divide 40 by 12, we get 3 and a remainder of 4.
Record the quotient 3 as the next digit in the result. 
Result so far: 45022.83
Deduct 36 from 40 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 9:
The number 12 fits into 40 3 times, leaving a remainder of 4.
The next digit of our result is 3. 
Result so far: 45022.833
The remainder is 4 after subtracting 36 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The quotient of the division is 45022.833, and the remainder is 0.0004.