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\begin{array}{l}\phantom{14)}\phantom{1}\\14\overline{)5400}\\\end{array}
Use the 1^{st} digit 5 from dividend 5400
\begin{array}{l}\phantom{14)}0\phantom{2}\\14\overline{)5400}\\\end{array}
Since 5 is less than 14, use the next digit 4 from dividend 5400 and add 0 to the quotient
\begin{array}{l}\phantom{14)}0\phantom{3}\\14\overline{)5400}\\\end{array}
Use the 2^{nd} digit 4 from dividend 5400
\begin{array}{l}\phantom{14)}03\phantom{4}\\14\overline{)5400}\\\phantom{14)}\underline{\phantom{}42\phantom{99}}\\\phantom{14)}12\\\end{array}
Find closest multiple of 14 to 54. We see that 3 \times 14 = 42 is the nearest. Now subtract 42 from 54 to get reminder 12. Add 3 to quotient.
\begin{array}{l}\phantom{14)}03\phantom{5}\\14\overline{)5400}\\\phantom{14)}\underline{\phantom{}42\phantom{99}}\\\phantom{14)}120\\\end{array}
Use the 3^{rd} digit 0 from dividend 5400
\begin{array}{l}\phantom{14)}038\phantom{6}\\14\overline{)5400}\\\phantom{14)}\underline{\phantom{}42\phantom{99}}\\\phantom{14)}120\\\phantom{14)}\underline{\phantom{}112\phantom{9}}\\\phantom{14)99}8\\\end{array}
Find closest multiple of 14 to 120. We see that 8 \times 14 = 112 is the nearest. Now subtract 112 from 120 to get reminder 8. Add 8 to quotient.
\begin{array}{l}\phantom{14)}038\phantom{7}\\14\overline{)5400}\\\phantom{14)}\underline{\phantom{}42\phantom{99}}\\\phantom{14)}120\\\phantom{14)}\underline{\phantom{}112\phantom{9}}\\\phantom{14)99}80\\\end{array}
Use the 4^{th} digit 0 from dividend 5400
\begin{array}{l}\phantom{14)}0385\phantom{8}\\14\overline{)5400}\\\phantom{14)}\underline{\phantom{}42\phantom{99}}\\\phantom{14)}120\\\phantom{14)}\underline{\phantom{}112\phantom{9}}\\\phantom{14)99}80\\\phantom{14)}\underline{\phantom{99}70\phantom{}}\\\phantom{14)99}10\\\end{array}
Find closest multiple of 14 to 80. We see that 5 \times 14 = 70 is the nearest. Now subtract 70 from 80 to get reminder 10. Add 5 to quotient.
\text{Quotient: }385 \text{Reminder: }10
Since 10 is less than 14, stop the division. The reminder is 10. The topmost line 0385 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 385.