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\begin{array}{l}\phantom{124)}\phantom{1}\\124\overline{)540000}\\\end{array}
Use the 1^{st} digit 5 from dividend 540000
\begin{array}{l}\phantom{124)}0\phantom{2}\\124\overline{)540000}\\\end{array}
Since 5 is less than 124, use the next digit 4 from dividend 540000 and add 0 to the quotient
\begin{array}{l}\phantom{124)}0\phantom{3}\\124\overline{)540000}\\\end{array}
Use the 2^{nd} digit 4 from dividend 540000
\begin{array}{l}\phantom{124)}00\phantom{4}\\124\overline{)540000}\\\end{array}
Since 54 is less than 124, use the next digit 0 from dividend 540000 and add 0 to the quotient
\begin{array}{l}\phantom{124)}00\phantom{5}\\124\overline{)540000}\\\end{array}
Use the 3^{rd} digit 0 from dividend 540000
\begin{array}{l}\phantom{124)}004\phantom{6}\\124\overline{)540000}\\\phantom{124)}\underline{\phantom{}496\phantom{999}}\\\phantom{124)9}44\\\end{array}
Find closest multiple of 124 to 540. We see that 4 \times 124 = 496 is the nearest. Now subtract 496 from 540 to get reminder 44. Add 4 to quotient.
\begin{array}{l}\phantom{124)}004\phantom{7}\\124\overline{)540000}\\\phantom{124)}\underline{\phantom{}496\phantom{999}}\\\phantom{124)9}440\\\end{array}
Use the 4^{th} digit 0 from dividend 540000
\begin{array}{l}\phantom{124)}0043\phantom{8}\\124\overline{)540000}\\\phantom{124)}\underline{\phantom{}496\phantom{999}}\\\phantom{124)9}440\\\phantom{124)}\underline{\phantom{9}372\phantom{99}}\\\phantom{124)99}68\\\end{array}
Find closest multiple of 124 to 440. We see that 3 \times 124 = 372 is the nearest. Now subtract 372 from 440 to get reminder 68. Add 3 to quotient.
\begin{array}{l}\phantom{124)}0043\phantom{9}\\124\overline{)540000}\\\phantom{124)}\underline{\phantom{}496\phantom{999}}\\\phantom{124)9}440\\\phantom{124)}\underline{\phantom{9}372\phantom{99}}\\\phantom{124)99}680\\\end{array}
Use the 5^{th} digit 0 from dividend 540000
\begin{array}{l}\phantom{124)}00435\phantom{10}\\124\overline{)540000}\\\phantom{124)}\underline{\phantom{}496\phantom{999}}\\\phantom{124)9}440\\\phantom{124)}\underline{\phantom{9}372\phantom{99}}\\\phantom{124)99}680\\\phantom{124)}\underline{\phantom{99}620\phantom{9}}\\\phantom{124)999}60\\\end{array}
Find closest multiple of 124 to 680. We see that 5 \times 124 = 620 is the nearest. Now subtract 620 from 680 to get reminder 60. Add 5 to quotient.
\begin{array}{l}\phantom{124)}00435\phantom{11}\\124\overline{)540000}\\\phantom{124)}\underline{\phantom{}496\phantom{999}}\\\phantom{124)9}440\\\phantom{124)}\underline{\phantom{9}372\phantom{99}}\\\phantom{124)99}680\\\phantom{124)}\underline{\phantom{99}620\phantom{9}}\\\phantom{124)999}600\\\end{array}
Use the 6^{th} digit 0 from dividend 540000
\begin{array}{l}\phantom{124)}004354\phantom{12}\\124\overline{)540000}\\\phantom{124)}\underline{\phantom{}496\phantom{999}}\\\phantom{124)9}440\\\phantom{124)}\underline{\phantom{9}372\phantom{99}}\\\phantom{124)99}680\\\phantom{124)}\underline{\phantom{99}620\phantom{9}}\\\phantom{124)999}600\\\phantom{124)}\underline{\phantom{999}496\phantom{}}\\\phantom{124)999}104\\\end{array}
Find closest multiple of 124 to 600. We see that 4 \times 124 = 496 is the nearest. Now subtract 496 from 600 to get reminder 104. Add 4 to quotient.
\text{Quotient: }4354 \text{Reminder: }104
Since 104 is less than 124, stop the division. The reminder is 104. The topmost line 004354 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 4354.