203540 ÷ 5 
We're looking to find how many times 5 goes into 203540.

Let's proceed to step 1:
If we divide 2 by 5, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 5

On to step 2:
5 goes into 20 4 times with a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we subtract 20 from 20, we get 0.
Grab the next digit (3) from the dividend, add it to 0, then carry on: 3 / 5

Advancing to step 3:
5 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 40.0
If we take 0 away from 3, we end up with 3.
Include the next digit (5) from the dividend after 3, then repeat: 35 / 5

Going ahead to step 4:
The number 5 fits into 35 7 times, leaving a remainder of 0.
Use 7 as the next digit of our solution. 
Result so far: 407.0
If we take 35 away from 35, we end up with 0.
Grab the next digit (4) from the dividend, add it to 0, then carry on: 4 / 5

Advancing to step 5:
The number 5 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 4070.0
If we subtract 0 from 4, we get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 5

Moving on to step 6:
5 can be fit into 40 8 times, resulting in a remainder of 0.
The number 8 becomes the next digit in our result. 
Result so far: 40708.0
If we take 40 away from 40, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 7:
5 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 40708.0
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
5 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 40708.0
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 40708.0 with a remainder of 0.0.