540399 ÷ 97 
We're looking to find how many times 97 goes into 540399.

Moving on to step 1:
5 divided by 97 is 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 97

Going ahead to step 2:
When dividing 54 by 97, we get 0 with a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Grab the next digit (0) from the dividend, add it to 54, then carry on: 540 / 97

Advancing to step 3:
The number 97 fits into 540 5 times, leaving a remainder of 55.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we take 485 away from 540, we end up with 55.
Include the next digit (3) from the dividend after 55, then repeat: 553 / 97

Going ahead to step 4:
97 goes into 553 5 times with a remainder of 68.
The number 5 becomes the next digit in our result. 
Result so far: 55.0
If we take 485 away from 553, we end up with 68.
Append the next digit (9) from the dividend to 68 and continue with: 689 / 97

Let's proceed to step 5:
When dividing 689 by 97, we get 7 with a remainder of 10.
The number 7 becomes the next digit in our result. 
Result so far: 557.0
The remainder is 10 after subtracting 679 from 689.
Grab the next digit (9) from the dividend, add it to 10, then carry on: 109 / 97

Moving on to step 6:
If we divide 109 by 97, we get 1 and a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 5571.0
Deduct 97 from 109 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.

Step 7:
When dividing 120 by 97, we get 1 with a remainder of 23.
Use 1 as the next digit of our solution. 
Result so far: 5571.1
Deduct 97 from 120 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 8:
If we divide 230 by 97, we get 2 and a remainder of 36.
The number 2 becomes the next digit in our result. 
Result so far: 5571.12
If we subtract 194 from 230, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 9:
The number 97 fits into 360 3 times, leaving a remainder of 69.
Record the quotient 3 as the next digit in the result. 
Result so far: 5571.123
Subtract 291 from 360 to get 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Advancing to step 10:
If we divide 690 by 97, we get 7 and a remainder of 11.
Record the quotient 7 as the next digit in the result. 
Result so far: 5571.1237
If we take 679 away from 690, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 11:
If we divide 110 by 97, we get 1 and a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 5571.12371
Deduct 97 from 110 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 12:
97 can be fit into 130 1 times, resulting in a remainder of 33.
The number 1 becomes the next digit in our result. 
Result so far: 5571.123711
The remainder is 33 after subtracting 97 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

The final outcome is 5571.123711, with a leftover of 3.3e-06.