540478 ÷ 86 
We're looking to find how many times 86 goes into 540478.

Let's proceed to step 1:
If we divide 5 by 86, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 86

Step 2:
When dividing 54 by 86, we get 0 with a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Fetch the next digit (0) from the dividend, attach it to 54 and continue: 540 / 86

Going ahead to step 3:
When dividing 540 by 86, we get 6 with a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 6.0
If we take 516 away from 540, we end up with 24.
Include the next digit (4) from the dividend after 24, then repeat: 244 / 86

Advancing to step 4:
If we divide 244 by 86, we get 2 and a remainder of 72.
Use 2 as the next digit of our solution. 
Result so far: 62.0
The remainder is 72 after subtracting 172 from 244.
Bring next digit (7) of the dividend behind the 72 and repeat the process: 727 / 86

Advancing to step 5:
If we divide 727 by 86, we get 8 and a remainder of 39.
Put 8 as the next digit of the answer. 
Result so far: 628.0
If we subtract 688 from 727, we get 39.
Fetch the next digit (8) from the dividend, attach it to 39 and continue: 398 / 86

Moving on to step 6:
If we divide 398 by 86, we get 4 and a remainder of 54.
The next digit of our result is 4. 
Result so far: 6284.0
Subtract 344 from 398 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 7:
The number 86 fits into 540 6 times, leaving a remainder of 24.
Write down 6 as next digit of the result. 
Result so far: 6284.6
The remainder is 24 after subtracting 516 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 8:
When dividing 240 by 86, we get 2 with a remainder of 68.
Put 2 as the next digit of the answer. 
Result so far: 6284.62
If we take 172 away from 240, we end up with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Let's proceed to step 9:
The number 86 fits into 680 7 times, leaving a remainder of 78.
The next digit of our result is 7. 
Result so far: 6284.627
If we subtract 602 from 680, we get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

On to step 10:
86 goes into 780 9 times with a remainder of 6.
Write down 9 as next digit of the result. 
Result so far: 6284.6279
Subtracting 774 from 780 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 11:
The number 86 fits into 60 0 times, leaving a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 6284.6279
Deduct 0 from 60 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 12:
If we divide 600 by 86, we get 6 and a remainder of 84.
The next digit of our result is 6. 
Result so far: 6284.627906
If we subtract 516 from 600, we get 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Let's proceed to step 13:
The number 86 fits into 840 9 times, leaving a remainder of 66.
The number 9 becomes the next digit in our result. 
Result so far: 6284.6279069
The remainder is 66 after subtracting 774 from 840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Step 14:
86 goes into 660 7 times with a remainder of 58.
Put 7 as the next digit of the answer. 
Result so far: 6284.62790697
Subtracting 602 from 660 leaves us with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

In conclusion, the division gives 6284.62790697 with a balance of 5.8e-08.