We look at the division of 540440 by 5 
We're looking to find how many times 5 goes into 540440.

Let's proceed to step 1:
5 divided by 5 is 1 with a remainder of 0.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 5 from 5, we get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 5

Moving on to step 2:
5 can be fit into 4 0 times, resulting in a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 10.0
Subtract 0 from 4 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 5

Step 3:
The number 5 fits into 40 8 times, leaving a remainder of 0.
The number 8 becomes the next digit in our result. 
Result so far: 108.0
Subtract 40 from 40 to get 0.
Fetch the next digit (4) from the dividend, attach it to 0 and continue: 4 / 5

Step 4:
If we divide 4 by 5, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 1080.0
If we take 0 away from 4, we end up with 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 5

Going ahead to step 5:
The number 5 fits into 44 8 times, leaving a remainder of 4.
Put 8 as the next digit of the answer. 
Result so far: 10808.0
Deduct 40 from 44 and we're left with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 5

Step 6:
If we divide 40 by 5, we get 8 and a remainder of 0.
Record the quotient 8 as the next digit in the result. 
Result so far: 108088.0
The remainder is 0 after subtracting 40 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 7:
When dividing 0 by 5, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 108088.0
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 8:
If we divide 0 by 5, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 108088.0
Subtracting 0 from 0 leaves us 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 quotient of the division is 108088.0, and the remainder is 0.0.