We look at the division of 2540447 by 868 
We want to figure out the number of times 2540447 can be divided by 868.

On to step 1:
868 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (5) of the dividend behind the 2 and repeat the process: 25 / 868

Let's proceed to step 2:
868 can be fit into 25 0 times, resulting in a remainder of 25.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 25, we get 25.
Append the next digit (4) from the dividend to 25 and continue with: 254 / 868

Step 3:
868 can be fit into 254 0 times, resulting in a remainder of 254.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 254 to get 254.
Take the next digit (0) from the dividend and append it to 254, then repeat: 2540 / 868

Step 4:
The number 868 fits into 2540 2 times, leaving a remainder of 804.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 1736 away from 2540, we end up with 804.
Fetch the next digit (4) from the dividend, attach it to 804 and continue: 8044 / 868

Step 5:
When dividing 8044 by 868, we get 9 with a remainder of 232.
The next digit of our result is 9. 
Result so far: 29.0
Subtract 7812 from 8044 to get 232.
Append the next digit (4) from the dividend to 232 and continue with: 2324 / 868

Moving on to step 6:
868 can be fit into 2324 2 times, resulting in a remainder of 588.
Use 2 as the next digit of our solution. 
Result so far: 292.0
Deduct 1736 from 2324 and we're left with 588.
Fetch the next digit (7) from the dividend, attach it to 588 and continue: 5887 / 868

Going ahead to step 7:
When dividing 5887 by 868, we get 6 with a remainder of 679.
Put 6 as the next digit of the answer. 
Result so far: 2926.0
If we take 5208 away from 5887, we end up with 679.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6790, and continue the process.

Going ahead to step 8:
868 can be fit into 6790 7 times, resulting in a remainder of 714.
Use 7 as the next digit of our solution. 
Result so far: 2926.7
If we subtract 6076 from 6790, we get 714.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7140, and continue the process.

Moving on to step 9:
868 goes into 7140 8 times with a remainder of 196.
Put 8 as the next digit of the answer. 
Result so far: 2926.78
The remainder is 196 after subtracting 6944 from 7140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Going ahead to step 10:
1960 divided by 868 is 2 with a remainder of 224.
Record the quotient 2 as the next digit in the result. 
Result so far: 2926.782
Subtracting 1736 from 1960 leaves us with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Let's proceed to step 11:
If we divide 2240 by 868, we get 2 and a remainder of 504.
Use 2 as the next digit of our solution. 
Result so far: 2926.7822
Subtract 1736 from 2240 to get 504.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5040, and continue the process.

After the division, we end up with 2926.7822 and a remainder of 0.00504.