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\begin{array}{l}\phantom{5400)}\phantom{1}\\5400\overline{)24300}\\\end{array}
Use the 1^{st} digit 2 from dividend 24300
\begin{array}{l}\phantom{5400)}0\phantom{2}\\5400\overline{)24300}\\\end{array}
Since 2 is less than 5400, use the next digit 4 from dividend 24300 and add 0 to the quotient
\begin{array}{l}\phantom{5400)}0\phantom{3}\\5400\overline{)24300}\\\end{array}
Use the 2^{nd} digit 4 from dividend 24300
\begin{array}{l}\phantom{5400)}00\phantom{4}\\5400\overline{)24300}\\\end{array}
Since 24 is less than 5400, use the next digit 3 from dividend 24300 and add 0 to the quotient
\begin{array}{l}\phantom{5400)}00\phantom{5}\\5400\overline{)24300}\\\end{array}
Use the 3^{rd} digit 3 from dividend 24300
\begin{array}{l}\phantom{5400)}000\phantom{6}\\5400\overline{)24300}\\\end{array}
Since 243 is less than 5400, use the next digit 0 from dividend 24300 and add 0 to the quotient
\begin{array}{l}\phantom{5400)}000\phantom{7}\\5400\overline{)24300}\\\end{array}
Use the 4^{th} digit 0 from dividend 24300
\begin{array}{l}\phantom{5400)}0000\phantom{8}\\5400\overline{)24300}\\\end{array}
Since 2430 is less than 5400, use the next digit 0 from dividend 24300 and add 0 to the quotient
\begin{array}{l}\phantom{5400)}0000\phantom{9}\\5400\overline{)24300}\\\end{array}
Use the 5^{th} digit 0 from dividend 24300
\begin{array}{l}\phantom{5400)}00004\phantom{10}\\5400\overline{)24300}\\\phantom{5400)}\underline{\phantom{}21600\phantom{}}\\\phantom{5400)9}2700\\\end{array}
Find closest multiple of 5400 to 24300. We see that 4 \times 5400 = 21600 is the nearest. Now subtract 21600 from 24300 to get reminder 2700. Add 4 to quotient.
\text{Quotient: }4 \text{Reminder: }2700
Since 2700 is less than 5400, stop the division. The reminder is 2700. The topmost line 00004 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 4.