We look at the division of 35540 by 68 
We're looking to find how many times 68 goes into 35540.

Advancing to step 1:
The number 68 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (5) from the dividend, add it to 3, then carry on: 35 / 68

Let's proceed to step 2:
68 goes into 35 0 times with a remainder of 35.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 35 and we're left with 35.
Take the next digit (5) from the dividend and append it to 35, then repeat: 355 / 68

Let's proceed to step 3:
The number 68 fits into 355 5 times, leaving a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we take 340 away from 355, we end up with 15.
Fetch the next digit (4) from the dividend, attach it to 15 and continue: 154 / 68

Step 4:
68 can be fit into 154 2 times, resulting in a remainder of 18.
Put 2 as the next digit of the answer. 
Result so far: 52.0
Subtract 136 from 154 to get 18.
Append the next digit (0) from the dividend to 18 and continue with: 180 / 68

Going ahead to step 5:
If we divide 180 by 68, we get 2 and a remainder of 44.
Write down 2 as next digit of the result. 
Result so far: 522.0
Subtracting 136 from 180 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 6:
68 goes into 440 6 times with a remainder of 32.
Put 6 as the next digit of the answer. 
Result so far: 522.6
Subtracting 408 from 440 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 7:
When dividing 320 by 68, we get 4 with a remainder of 48.
Put 4 as the next digit of the answer. 
Result so far: 522.64
If we subtract 272 from 320, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 8:
480 divided by 68 is 7 with a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 522.647
Deduct 476 from 480 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 9:
68 can be fit into 40 0 times, resulting in a remainder of 40.
The next digit of our result is 0. 
Result so far: 522.647
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 10:
The number 68 fits into 400 5 times, leaving a remainder of 60.
Write down 5 as next digit of the result. 
Result so far: 522.64705
Deduct 340 from 400 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 11:
68 goes into 600 8 times with a remainder of 56.
Put 8 as the next digit of the answer. 
Result so far: 522.647058
The remainder is 56 after subtracting 544 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 12:
When dividing 560 by 68, we get 8 with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 522.6470588
Subtracting 544 from 560 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final result is 522.6470588 with a remainder of 1.6e-07.