We're dividing 540449 by 405 
We want to figure out the number of times 540449 can be divided by 405.

Advancing to step 1:
405 can be fit into 5 0 times, resulting in a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 405

Step 2:
If we divide 54 by 405, we get 0 and a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Bring next digit (0) of the dividend behind the 54 and repeat the process: 540 / 405

Let's proceed to step 3:
If we divide 540 by 405, we get 1 and a remainder of 135.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 405 from 540 leaves us with 135.
Append the next digit (4) from the dividend to 135 and continue with: 1354 / 405

Let's proceed to step 4:
1354 divided by 405 is 3 with a remainder of 139.
Put 3 as the next digit of the answer. 
Result so far: 13.0
The remainder is 139 after subtracting 1215 from 1354.
Fetch the next digit (4) from the dividend, attach it to 139 and continue: 1394 / 405

On to step 5:
When dividing 1394 by 405, we get 3 with a remainder of 179.
Write down 3 as next digit of the result. 
Result so far: 133.0
The remainder is 179 after subtracting 1215 from 1394.
Fetch the next digit (9) from the dividend, attach it to 179 and continue: 1799 / 405

Advancing to step 6:
405 can be fit into 1799 4 times, resulting in a remainder of 179.
Put 4 as the next digit of the answer. 
Result so far: 1334.0
The remainder is 179 after subtracting 1620 from 1799.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1790, and continue the process.

On to step 7:
The number 405 fits into 1790 4 times, leaving a remainder of 170.
Record the quotient 4 as the next digit in the result. 
Result so far: 1334.4
If we take 1620 away from 1790, we end up with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Going ahead to step 8:
405 can be fit into 1700 4 times, resulting in a remainder of 80.
Write down 4 as next digit of the result. 
Result so far: 1334.44
Subtract 1620 from 1700 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

After the division, we end up with 1334.44 and a remainder of 0.08.