Let's divide 540745 by 71
We're looking to find how many times 71 goes into 540745.

Advancing to step 1:
When dividing 5 by 71, we get 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 71

Going ahead to step 2:
71 goes into 54 0 times with a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Append the next digit (0) from the dividend to 54 and continue with: 540 / 71

Moving on to step 3:
71 can be fit into 540 7 times, resulting in a remainder of 43.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we take 497 away from 540, we end up with 43.
Grab the next digit (7) from the dividend, add it to 43, then carry on: 437 / 71

Let's proceed to step 4:
71 goes into 437 6 times with a remainder of 11.
Write down 6 as next digit of the result. 
Result so far: 76.0
Subtracting 426 from 437 leaves us with 11.
Grab the next digit (4) from the dividend, add it to 11, then carry on: 114 / 71

Moving on to step 5:
When dividing 114 by 71, we get 1 with a remainder of 43.
Record the quotient 1 as the next digit in the result. 
Result so far: 761.0
If we subtract 71 from 114, we get 43.
Take the next digit (5) from the dividend and append it to 43, then repeat: 435 / 71

Let's proceed to step 6:
71 can be fit into 435 6 times, resulting in a remainder of 9.
Use 6 as the next digit of our solution. 
Result so far: 7616.0
Subtract 426 from 435 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 7:
The number 71 fits into 90 1 times, leaving a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 7616.1
The remainder is 19 after subtracting 71 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 8:
The number 71 fits into 190 2 times, leaving a remainder of 48.
Record the quotient 2 as the next digit in the result. 
Result so far: 7616.12
If we subtract 142 from 190, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 9:
71 can be fit into 480 6 times, resulting in a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 7616.126
Deduct 426 from 480 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 10:
If we divide 540 by 71, we get 7 and a remainder of 43.
The next digit of our result is 7. 
Result so far: 7616.1267
Deduct 497 from 540 and we're left with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

On to step 11:
When dividing 430 by 71, we get 6 with a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 7616.12676
Subtracting 426 from 430 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 12:
71 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 7616.12676
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 13:
71 goes into 400 5 times with a remainder of 45.
The next digit of our result is 5. 
Result so far: 7616.1267605
Subtracting 355 from 400 leaves us with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Advancing to step 14:
450 divided by 71 is 6 with a remainder of 24.
The next digit of our result is 6. 
Result so far: 7616.12676056
If we subtract 426 from 450, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 7616.12676056 with a balance of 2.4e-08.