We look at the division of 539400 by 9 
Let's see how many times 9 fits into 539400.

On to step 1:
When dividing 5 by 9, we get 0 with 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.
Append the next digit (3) from the dividend to 5 and continue with: 53 / 9

Let's proceed to step 2:
9 goes into 53 5 times with a remainder of 8.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Deduct 45 from 53 and we're left with 8.
Grab the next digit (9) from the dividend, add it to 8, then carry on: 89 / 9

Step 3:
9 goes into 89 9 times with a remainder of 8.
Write down 9 as next digit of the result. 
Result so far: 59.0
The remainder is 8 after subtracting 81 from 89.
Take the next digit (4) from the dividend and append it to 8, then repeat: 84 / 9

Step 4:
If we divide 84 by 9, we get 9 and a remainder of 3.
Put 9 as the next digit of the answer. 
Result so far: 599.0
If we take 81 away from 84, we end up with 3.
Fetch the next digit (0) from the dividend, attach it to 3 and continue: 30 / 9

Moving on to step 5:
When dividing 30 by 9, we get 3 with a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 5993.0
If we take 27 away from 30, we end up with 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 9

Moving on to step 6:
9 can be fit into 30 3 times, resulting in a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 59933.0
Subtracting 27 from 30 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
When dividing 30 by 9, we get 3 with a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 59933.3
If we subtract 27 from 30, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 8:
The number 9 fits into 30 3 times, leaving a remainder of 3.
The next digit of our result is 3. 
Result so far: 59933.33
If we take 27 away from 30, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

In conclusion, the division gives 59933.33 with a balance of 0.003.