Let's divide 540867 by 76
Our goal is to divide 540867 by 76.

Moving on to step 1:
The number 76 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 76

Moving on to step 2:
If we divide 54 by 76, we get 0 and a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Take the next digit (0) from the dividend and append it to 54, then repeat: 540 / 76

Step 3:
When dividing 540 by 76, we get 7 with a remainder of 8.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 532 away from 540, we end up with 8.
Take the next digit (8) from the dividend and append it to 8, then repeat: 88 / 76

On to step 4:
The number 76 fits into 88 1 times, leaving a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 71.0
Subtracting 76 from 88 leaves us with 12.
Bring next digit (6) of the dividend behind the 12 and repeat the process: 126 / 76

Advancing to step 5:
The number 76 fits into 126 1 times, leaving a remainder of 50.
The next digit of our result is 1. 
Result so far: 711.0
The remainder is 50 after subtracting 76 from 126.
Bring next digit (7) of the dividend behind the 50 and repeat the process: 507 / 76

Step 6:
When dividing 507 by 76, we get 6 with a remainder of 51.
Use 6 as the next digit of our solution. 
Result so far: 7116.0
The remainder is 51 after subtracting 456 from 507.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

On to step 7:
510 divided by 76 is 6 with a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 7116.6
If we take 456 away from 510, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 8:
The number 76 fits into 540 7 times, leaving a remainder of 8.
Put 7 as the next digit of the answer. 
Result so far: 7116.67
Subtract 532 from 540 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 9:
When dividing 80 by 76, we get 1 with a remainder of 4.
Record the quotient 1 as the next digit in the result. 
Result so far: 7116.671
The remainder is 4 after subtracting 76 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 10:
40 divided by 76 is 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 7116.671
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 11:
When dividing 400 by 76, we get 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 7116.67105
Subtracting 380 from 400 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 12:
When dividing 200 by 76, we get 2 with a remainder of 48.
Record the quotient 2 as the next digit in the result. 
Result so far: 7116.671052
If we subtract 152 from 200, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 13:
If we divide 480 by 76, we get 6 and a remainder of 24.
The next digit of our result is 6. 
Result so far: 7116.6710526
Subtract 456 from 480 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 14:
If we divide 240 by 76, we get 3 and a remainder of 12.
Put 3 as the next digit of the answer. 
Result so far: 7116.67105263
If we take 228 away from 240, we end up 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.

The quotient of the division is 7116.67105263, and the remainder is 1.2e-08.