We look at the division of 540302 by 28 
Let's see how many times 28 fits into 540302.

Let's proceed to step 1:
28 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
The remainder is 5 after subtracting 0 from 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 28

On to step 2:
54 divided by 28 is 1 with a remainder of 26.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 28 away from 54, we end up with 26.
Bring next digit (0) of the dividend behind the 26 and repeat the process: 260 / 28

Step 3:
28 can be fit into 260 9 times, resulting in a remainder of 8.
The next digit of our result is 9. 
Result so far: 19.0
If we subtract 252 from 260, we get 8.
Take the next digit (3) from the dividend and append it to 8, then repeat: 83 / 28

Step 4:
If we divide 83 by 28, we get 2 and a remainder of 27.
Use 2 as the next digit of our solution. 
Result so far: 192.0
If we take 56 away from 83, we end up with 27.
Bring next digit (0) of the dividend behind the 27 and repeat the process: 270 / 28

Going ahead to step 5:
When dividing 270 by 28, we get 9 with a remainder of 18.
The next digit of our result is 9. 
Result so far: 1929.0
Subtracting 252 from 270 leaves us with 18.
Append the next digit (2) from the dividend to 18 and continue with: 182 / 28

Going ahead to step 6:
28 goes into 182 6 times with a remainder of 14.
Record the quotient 6 as the next digit in the result. 
Result so far: 19296.0
Subtract 168 from 182 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
140 divided by 28 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 19296.5
If we take 140 away from 140, we end up 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.

Advancing to step 8:
28 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 19296.5
If we take 0 away from 0, we end up 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.

Advancing to step 9:
If we divide 0 by 28, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 19296.5
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.

The quotient of the division is 19296.5, and the remainder is 0.0.