540867 ÷ 93 
We're looking to find how many times 93 goes into 540867.

Going ahead to step 1:
If we divide 5 by 93, we get 0 and a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 93

On to step 2:
The number 93 fits into 54 0 times, leaving a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Append the next digit (0) from the dividend to 54 and continue with: 540 / 93

Moving on to step 3:
540 divided by 93 is 5 with a remainder of 75.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we take 465 away from 540, we end up with 75.
Bring next digit (8) of the dividend behind the 75 and repeat the process: 758 / 93

On to step 4:
93 goes into 758 8 times with a remainder of 14.
Put 8 as the next digit of the answer. 
Result so far: 58.0
Subtract 744 from 758 to get 14.
Append the next digit (6) from the dividend to 14 and continue with: 146 / 93

Let's proceed to step 5:
146 divided by 93 is 1 with a remainder of 53.
Write down 1 as next digit of the result. 
Result so far: 581.0
Deduct 93 from 146 and we're left with 53.
Include the next digit (7) from the dividend after 53, then repeat: 537 / 93

Going ahead to step 6:
The number 93 fits into 537 5 times, leaving a remainder of 72.
Record the quotient 5 as the next digit in the result. 
Result so far: 5815.0
If we take 465 away from 537, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Advancing to step 7:
When dividing 720 by 93, we get 7 with a remainder of 69.
Use 7 as the next digit of our solution. 
Result so far: 5815.7
Deduct 651 from 720 and we're left with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Going ahead to step 8:
When dividing 690 by 93, we get 7 with a remainder of 39.
The number 7 becomes the next digit in our result. 
Result so far: 5815.77
The remainder is 39 after subtracting 651 from 690.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Our division results in 5815.77 with a remaining 0.039.