We look at the division of 540492 by 21 
Let's see how many times 21 fits into 540492.

On to step 1:
21 goes into 5 0 times with 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.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 21

Let's proceed to step 2:
The number 21 fits into 54 2 times, leaving a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 12 after subtracting 42 from 54.
Fetch the next digit (0) from the dividend, attach it to 12 and continue: 120 / 21

Advancing to step 3:
If we divide 120 by 21, we get 5 and a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 25.0
If we take 105 away from 120, we end up with 15.
Grab the next digit (4) from the dividend, add it to 15, then carry on: 154 / 21

Going ahead to step 4:
The number 21 fits into 154 7 times, leaving a remainder of 7.
Record the quotient 7 as the next digit in the result. 
Result so far: 257.0
The remainder is 7 after subtracting 147 from 154.
Bring next digit (9) of the dividend behind the 7 and repeat the process: 79 / 21

Step 5:
When dividing 79 by 21, we get 3 with a remainder of 16.
The next digit of our result is 3. 
Result so far: 2573.0
Subtract 63 from 79 to get 16.
Append the next digit (2) from the dividend to 16 and continue with: 162 / 21

Let's proceed to step 6:
When dividing 162 by 21, we get 7 with a remainder of 15.
The next digit of our result is 7. 
Result so far: 25737.0
If we take 147 away from 162, we end up 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.

Moving on to step 7:
The number 21 fits into 150 7 times, leaving a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 25737.7
The remainder is 3 after subtracting 147 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 8:
The number 21 fits into 30 1 times, leaving a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 25737.71
The remainder is 9 after subtracting 21 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 9:
If we divide 90 by 21, we get 4 and a remainder of 6.
Use 4 as the next digit of our solution. 
Result so far: 25737.714
If we subtract 84 from 90, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 10:
60 divided by 21 is 2 with a remainder of 18.
The number 2 becomes the next digit in our result. 
Result so far: 25737.7142
If we take 42 away from 60, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 11:
21 can be fit into 180 8 times, resulting in a remainder of 12.
Record the quotient 8 as the next digit in the result. 
Result so far: 25737.71428
If we take 168 away from 180, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 12:
If we divide 120 by 21, we get 5 and a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 25737.714285
The remainder is 15 after subtracting 105 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 13:
If we divide 150 by 21, we get 7 and a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 25737.7142857
If we take 147 away from 150, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 14:
21 can be fit into 30 1 times, resulting in a remainder of 9.
The next digit of our result is 1. 
Result so far: 25737.71428571
Deduct 21 from 30 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Our division results in 25737.71428571 with a remaining 9e-09.