We look at the division of 540647 by 8 
We're looking to find how many times 8 goes into 540647.

Step 1:
The number 8 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 8

Going ahead to step 2:
8 can be fit into 54 6 times, resulting in a remainder of 6.
The next digit of our result is 6. 
Result so far: 6.0
Subtract 48 from 54 to get 6.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 8

On to step 3:
The number 8 fits into 60 7 times, leaving a remainder of 4.
The next digit of our result is 7. 
Result so far: 67.0
Deduct 56 from 60 and we're left with 4.
Fetch the next digit (6) from the dividend, attach it to 4 and continue: 46 / 8

On to step 4:
The number 8 fits into 46 5 times, leaving a remainder of 6.
The next digit of our result is 5. 
Result so far: 675.0
Deduct 40 from 46 and we're left with 6.
Append the next digit (4) from the dividend to 6 and continue with: 64 / 8

Step 5:
64 divided by 8 is 8 with a remainder of 0.
Put 8 as the next digit of the answer. 
Result so far: 6758.0
Deduct 64 from 64 and we're left with 0.
Append the next digit (7) from the dividend to 0 and continue with: 7 / 8

Let's proceed to step 6:
7 divided by 8 is 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 67580.0
Subtract 0 from 7 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 7:
8 goes into 70 8 times with a remainder of 6.
The next digit of our result is 8. 
Result so far: 67580.8
Subtracting 64 from 70 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 8:
When dividing 60 by 8, we get 7 with a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 67580.87
The remainder is 4 after subtracting 56 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 9:
The number 8 fits into 40 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 67580.875
Subtract 40 from 40 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 10:
The number 8 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 67580.875
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 11:
The number 8 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 67580.875
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 67580.875 with a remaining 0.0.