We divide 540004 by 78
Our goal is to divide 540004 by 78.

Step 1:
If we divide 5 by 78, we get 0 and a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 78

Advancing to step 2:
If we divide 54 by 78, we get 0 and a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Append the next digit (0) from the dividend to 54 and continue with: 540 / 78

Moving on to step 3:
When dividing 540 by 78, we get 6 with a remainder of 72.
The next digit of our result is 6. 
Result so far: 6.0
Subtract 468 from 540 to get 72.
Take the next digit (0) from the dividend and append it to 72, then repeat: 720 / 78

Step 4:
When dividing 720 by 78, we get 9 with a remainder of 18.
The next digit of our result is 9. 
Result so far: 69.0
Subtract 702 from 720 to get 18.
Include the next digit (0) from the dividend after 18, then repeat: 180 / 78

Moving on to step 5:
When dividing 180 by 78, we get 2 with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 692.0
Subtracting 156 from 180 leaves us with 24.
Grab the next digit (4) from the dividend, add it to 24, then carry on: 244 / 78

Let's proceed to step 6:
When dividing 244 by 78, we get 3 with a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 6923.0
Subtracting 234 from 244 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 7:
78 can be fit into 100 1 times, resulting in a remainder of 22.
The number 1 becomes the next digit in our result. 
Result so far: 6923.1
The remainder is 22 after subtracting 78 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 8:
The number 78 fits into 220 2 times, leaving a remainder of 64.
The next digit of our result is 2. 
Result so far: 6923.12
Deduct 156 from 220 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 9:
78 goes into 640 8 times with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 6923.128
Subtract 624 from 640 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.

Step 10:
160 divided by 78 is 2 with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 6923.1282
Deduct 156 from 160 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.

On to step 11:
If we divide 40 by 78, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 6923.1282
If we take 0 away from 40, we end up 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.

On to step 12:
78 can be fit into 400 5 times, resulting in a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 6923.128205
If we take 390 away from 400, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 13:
The number 78 fits into 100 1 times, leaving a remainder of 22.
Use 1 as the next digit of our solution. 
Result so far: 6923.1282051
Deduct 78 from 100 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 14:
78 can be fit into 220 2 times, resulting in a remainder of 64.
The next digit of our result is 2. 
Result so far: 6923.12820512
The remainder is 64 after subtracting 156 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

In conclusion, the division gives 6923.12820512 with a balance of 6.4e-08.