Let's divide 549312 by 68
We're looking to find how many times 68 goes into 549312.

On to step 1:
If we divide 5 by 68, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 68

Moving on to step 2:
54 divided by 68 is 0 with a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Fetch the next digit (9) from the dividend, attach it to 54 and continue: 549 / 68

Advancing to step 3:
The number 68 fits into 549 8 times, leaving a remainder of 5.
Put 8 as the next digit of the answer. 
Result so far: 8.0
If we take 544 away from 549, we end up with 5.
Grab the next digit (3) from the dividend, add it to 5, then carry on: 53 / 68

Step 4:
68 goes into 53 0 times with a remainder of 53.
The next digit of our result is 0. 
Result so far: 80.0
If we take 0 away from 53, we end up with 53.
Fetch the next digit (1) from the dividend, attach it to 53 and continue: 531 / 68

Moving on to step 5:
68 can be fit into 531 7 times, resulting in a remainder of 55.
Use 7 as the next digit of our solution. 
Result so far: 807.0
Deduct 476 from 531 and we're left with 55.
Take the next digit (2) from the dividend and append it to 55, then repeat: 552 / 68

Moving on to step 6:
552 divided by 68 is 8 with a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 8078.0
The remainder is 8 after subtracting 544 from 552.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 7:
80 divided by 68 is 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 8078.1
Subtract 68 from 80 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 8:
68 can be fit into 120 1 times, resulting in a remainder of 52.
Record the quotient 1 as the next digit in the result. 
Result so far: 8078.11
If we take 68 away from 120, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Our division results in 8078.11 with a remaining 0.052.