We're dividing 540401 by 7 
We're looking to find how many times 7 goes into 540401.

Advancing to step 1:
The number 7 fits into 5 0 times, leaving a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 7

Going ahead to step 2:
If we divide 54 by 7, we get 7 and a remainder of 5.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we take 49 away from 54, we end up with 5.
Take the next digit (0) from the dividend and append it to 5, then repeat: 50 / 7

Advancing to step 3:
7 goes into 50 7 times with a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 77.0
Deduct 49 from 50 and we're left with 1.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 7

Moving on to step 4:
14 divided by 7 is 2 with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 772.0
Subtract 14 from 14 to get 0.
Fetch the next digit (0) from the dividend, attach it to 0 and continue: 0 / 7

Moving on to step 5:
7 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7720.0
Deduct 0 from 0 and we're left with 0.
Take the next digit (1) from the dividend and append it to 0, then repeat: 1 / 7

Let's proceed to step 6:
When dividing 1 by 7, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 77200.0
Subtracting 0 from 1 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 7:
If we divide 10 by 7, we get 1 and a remainder of 3.
Record the quotient 1 as the next digit in the result. 
Result so far: 77200.1
Subtract 7 from 10 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 8:
7 can be fit into 30 4 times, resulting in a remainder of 2.
Record the quotient 4 as the next digit in the result. 
Result so far: 77200.14
Deduct 28 from 30 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 9:
If we divide 20 by 7, we get 2 and a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 77200.142
Subtracting 14 from 20 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 10:
When dividing 60 by 7, we get 8 with a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 77200.1428
Deduct 56 from 60 and we're left 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 11:
If we divide 40 by 7, we get 5 and a remainder of 5.
Use 5 as the next digit of our solution. 
Result so far: 77200.14285
The remainder is 5 after subtracting 35 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 12:
50 divided by 7 is 7 with a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 77200.142857
Deduct 49 from 50 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 13:
When dividing 10 by 7, we get 1 with a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 77200.1428571
Deduct 7 from 10 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 14:
7 goes into 30 4 times with a remainder of 2.
The next digit of our result is 4. 
Result so far: 77200.14285714
If we subtract 28 from 30, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

In conclusion, the division gives 77200.14285714 with a balance of 2e-09.