We divide 540787 by 97
We want to figure out the number of times 540787 can be divided by 97.

Going ahead to step 1:
If we divide 5 by 97, we get 0 and a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 97

On to step 2:
If we divide 54 by 97, we get 0 and a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Append the next digit (0) from the dividend to 54 and continue with: 540 / 97

Step 3:
When dividing 540 by 97, we get 5 with a remainder of 55.
Put 5 as the next digit of the answer. 
Result so far: 5.0
The remainder is 55 after subtracting 485 from 540.
Bring next digit (7) of the dividend behind the 55 and repeat the process: 557 / 97

On to step 4:
97 goes into 557 5 times with a remainder of 72.
Record the quotient 5 as the next digit in the result. 
Result so far: 55.0
Deduct 485 from 557 and we're left with 72.
Take the next digit (8) from the dividend and append it to 72, then repeat: 728 / 97

Advancing to step 5:
When dividing 728 by 97, we get 7 with a remainder of 49.
Record the quotient 7 as the next digit in the result. 
Result so far: 557.0
If we subtract 679 from 728, we get 49.
Fetch the next digit (7) from the dividend, attach it to 49 and continue: 497 / 97

On to step 6:
When dividing 497 by 97, we get 5 with a remainder of 12.
Put 5 as the next digit of the answer. 
Result so far: 5575.0
Subtracting 485 from 497 leaves us 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.

Moving on to step 7:
The number 97 fits into 120 1 times, leaving a remainder of 23.
The number 1 becomes the next digit in our result. 
Result so far: 5575.1
Subtracting 97 from 120 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 8:
If we divide 230 by 97, we get 2 and a remainder of 36.
Record the quotient 2 as the next digit in the result. 
Result so far: 5575.12
The remainder is 36 after subtracting 194 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 9:
360 divided by 97 is 3 with a remainder of 69.
The number 3 becomes the next digit in our result. 
Result so far: 5575.123
Deduct 291 from 360 and we're left with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Advancing to step 10:
If we divide 690 by 97, we get 7 and a remainder of 11.
Record the quotient 7 as the next digit in the result. 
Result so far: 5575.1237
Subtract 679 from 690 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 11:
If we divide 110 by 97, we get 1 and a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 5575.12371
If we subtract 97 from 110, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 12:
If we divide 130 by 97, we get 1 and a remainder of 33.
Use 1 as the next digit of our solution. 
Result so far: 5575.123711
If we take 97 away from 130, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Our division results in 5575.123711 with a remaining 3.3e-06.