3540 ÷ 8 = 442 R4
Let's divide 3540 by 8.

Step 1:
8 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 3 to get 3.
Bring next digit (5) of the dividend behind the 3 and repeat the process: 35 / 8

Step 2:
8 goes into 35 4 times with a remainder of 3.
Write down 4 as next digit of of the result. 
Result so far: 4
Subtract 32 from 35 to get 3.
Bring next digit (4) of the dividend behind the 3 and repeat the process: 34 / 8

Step 3:
8 goes into 34 4 times with a remainder of 2.
Write down 4 as next digit of of the result. 
Result so far: 44
Subtract 32 from 34 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 8

Step 4:
8 goes into 20 2 times with a remainder of 4.
Write down 2 as next digit of of the result. 
Result so far: 442
Subtract 16 from 20 to get 4.

The final result is 442 with a remainder of 4.