We divide 542140 by 28
We're looking to find how many times 28 goes into 542140.

Advancing to step 1:
28 can be fit into 5 0 times, resulting in a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 28

Let's proceed to step 2:
The number 28 fits into 54 1 times, leaving a remainder of 26.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 28 from 54 leaves us with 26.
Bring next digit (2) of the dividend behind the 26 and repeat the process: 262 / 28

Going ahead to step 3:
28 can be fit into 262 9 times, resulting in a remainder of 10.
Use 9 as the next digit of our solution. 
Result so far: 19.0
If we take 252 away from 262, we end up with 10.
Take the next digit (1) from the dividend and append it to 10, then repeat: 101 / 28

Moving on to step 4:
The number 28 fits into 101 3 times, leaving a remainder of 17.
The number 3 becomes the next digit in our result. 
Result so far: 193.0
If we subtract 84 from 101, we get 17.
Include the next digit (4) from the dividend after 17, then repeat: 174 / 28

Advancing to step 5:
If we divide 174 by 28, we get 6 and a remainder of 6.
Use 6 as the next digit of our solution. 
Result so far: 1936.0
Subtract 168 from 174 to get 6.
Fetch the next digit (0) from the dividend, attach it to 6 and continue: 60 / 28

Going ahead to step 6:
If we divide 60 by 28, we get 2 and a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 19362.0
If we subtract 56 from 60, we get 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 7:
The number 28 fits into 40 1 times, leaving a remainder of 12.
The next digit of our result is 1. 
Result so far: 19362.1
If we take 28 away from 40, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 8:
If we divide 120 by 28, we get 4 and a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 19362.14
Subtracting 112 from 120 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 9:
28 goes into 80 2 times with a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 19362.142
If we subtract 56 from 80, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 10:
28 can be fit into 240 8 times, resulting in a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 19362.1428
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 11:
The number 28 fits into 160 5 times, leaving a remainder of 20.
The next digit of our result is 5. 
Result so far: 19362.14285
Subtracting 140 from 160 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 12:
When dividing 200 by 28, we get 7 with a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 19362.142857
If we take 196 away from 200, we end up 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.

Let's proceed to step 13:
40 divided by 28 is 1 with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 19362.1428571
Deduct 28 from 40 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 14:
If we divide 120 by 28, we get 4 and a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 19362.14285714
Subtracting 112 from 120 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The quotient of the division is 19362.14285714, and the remainder is 8e-09.