We look at the division of 278540 by 10 
Let's see how many times 10 fits into 278540.

Step 1:
The number 10 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 10

Going ahead to step 2:
The number 10 fits into 27 2 times, leaving a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 20 from 27, we get 7.
Take the next digit (8) from the dividend and append it to 7, then repeat: 78 / 10

Moving on to step 3:
10 can be fit into 78 7 times, resulting in a remainder of 8.
Use 7 as the next digit of our solution. 
Result so far: 27.0
Subtract 70 from 78 to get 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 10

Moving on to step 4:
When dividing 85 by 10, we get 8 with a remainder of 5.
The number 8 becomes the next digit in our result. 
Result so far: 278.0
Subtract 80 from 85 to get 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 10

Moving on to step 5:
10 can be fit into 54 5 times, resulting in a remainder of 4.
Record the quotient 5 as the next digit in the result. 
Result so far: 2785.0
If we take 50 away from 54, we end up with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 10

Going ahead to step 6:
10 can be fit into 40 4 times, resulting in a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 27854.0
If we subtract 40 from 40, 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.

Moving on to step 7:
The number 10 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 27854.0
Deduct 0 from 0 and we're left 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.

Going ahead to step 8:
10 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 27854.0
Deduct 0 from 0 and we're left 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.

In conclusion, the division gives 27854.0 with a balance of 0.0.