We look at the division of 21978526 by 542 
Let's see how many times 542 fits into 21978526.

Advancing to step 1:
2 divided by 542 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 542

Let's proceed to step 2:
If we divide 21 by 542, we get 0 and a remainder of 21.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 21 to get 21.
Append the next digit (9) from the dividend to 21 and continue with: 219 / 542

Let's proceed to step 3:
219 divided by 542 is 0 with a remainder of 219.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 219 and we're left with 219.
Grab the next digit (7) from the dividend, add it to 219, then carry on: 2197 / 542

Moving on to step 4:
2197 divided by 542 is 4 with a remainder of 29.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 2168 from 2197 to get 29.
Append the next digit (8) from the dividend to 29 and continue with: 298 / 542

Advancing to step 5:
The number 542 fits into 298 0 times, leaving a remainder of 298.
The next digit of our result is 0. 
Result so far: 40.0
Subtracting 0 from 298 leaves us with 298.
Bring next digit (5) of the dividend behind the 298 and repeat the process: 2985 / 542

Going ahead to step 6:
2985 divided by 542 is 5 with a remainder of 275.
Use 5 as the next digit of our solution. 
Result so far: 405.0
Subtracting 2710 from 2985 leaves us with 275.
Bring next digit (2) of the dividend behind the 275 and repeat the process: 2752 / 542

Going ahead to step 7:
The number 542 fits into 2752 5 times, leaving a remainder of 42.
Record the quotient 5 as the next digit in the result. 
Result so far: 4055.0
If we take 2710 away from 2752, we end up with 42.
Bring next digit (6) of the dividend behind the 42 and repeat the process: 426 / 542

Moving on to step 8:
542 can be fit into 426 0 times, resulting in a remainder of 426.
Record the quotient 0 as the next digit in the result. 
Result so far: 40550.0
The remainder is 426 after subtracting 0 from 426.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4260, and continue the process.

Let's proceed to step 9:
542 goes into 4260 7 times with a remainder of 466.
Use 7 as the next digit of our solution. 
Result so far: 40550.7
The remainder is 466 after subtracting 3794 from 4260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4660, and continue the process.

Moving on to step 10:
The number 542 fits into 4660 8 times, leaving a remainder of 324.
The next digit of our result is 8. 
Result so far: 40550.78
If we take 4336 away from 4660, we end up with 324.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3240, and continue the process.

Going ahead to step 11:
The number 542 fits into 3240 5 times, leaving a remainder of 530.
Record the quotient 5 as the next digit in the result. 
Result so far: 40550.785
If we subtract 2710 from 3240, we get 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5300, and continue the process.

On to step 12:
If we divide 5300 by 542, we get 9 and a remainder of 422.
The number 9 becomes the next digit in our result. 
Result so far: 40550.7859
If we subtract 4878 from 5300, we get 422.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4220, and continue the process.

Advancing to step 13:
542 goes into 4220 7 times with a remainder of 426.
Use 7 as the next digit of our solution. 
Result so far: 40550.78597
If we take 3794 away from 4220, we end up with 426.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4260, and continue the process.

Going ahead to step 14:
When dividing 4260 by 542, we get 7 with a remainder of 466.
Record the quotient 7 as the next digit in the result. 
Result so far: 40550.785977
Deduct 3794 from 4260 and we're left with 466.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4660, and continue the process.

The final result is 40550.785977 with a remainder of 4.66e-05.