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\begin{array}{l}\phantom{4000)}\phantom{1}\\4000\overline{)540000}\\\end{array}
Use the 1^{st} digit 5 from dividend 540000
\begin{array}{l}\phantom{4000)}0\phantom{2}\\4000\overline{)540000}\\\end{array}
Since 5 is less than 4000, use the next digit 4 from dividend 540000 and add 0 to the quotient
\begin{array}{l}\phantom{4000)}0\phantom{3}\\4000\overline{)540000}\\\end{array}
Use the 2^{nd} digit 4 from dividend 540000
\begin{array}{l}\phantom{4000)}00\phantom{4}\\4000\overline{)540000}\\\end{array}
Since 54 is less than 4000, use the next digit 0 from dividend 540000 and add 0 to the quotient
\begin{array}{l}\phantom{4000)}00\phantom{5}\\4000\overline{)540000}\\\end{array}
Use the 3^{rd} digit 0 from dividend 540000
\begin{array}{l}\phantom{4000)}000\phantom{6}\\4000\overline{)540000}\\\end{array}
Since 540 is less than 4000, use the next digit 0 from dividend 540000 and add 0 to the quotient
\begin{array}{l}\phantom{4000)}000\phantom{7}\\4000\overline{)540000}\\\end{array}
Use the 4^{th} digit 0 from dividend 540000
\begin{array}{l}\phantom{4000)}0001\phantom{8}\\4000\overline{)540000}\\\phantom{4000)}\underline{\phantom{}4000\phantom{99}}\\\phantom{4000)}1400\\\end{array}
Find closest multiple of 4000 to 5400. We see that 1 \times 4000 = 4000 is the nearest. Now subtract 4000 from 5400 to get reminder 1400. Add 1 to quotient.
\begin{array}{l}\phantom{4000)}0001\phantom{9}\\4000\overline{)540000}\\\phantom{4000)}\underline{\phantom{}4000\phantom{99}}\\\phantom{4000)}14000\\\end{array}
Use the 5^{th} digit 0 from dividend 540000
\begin{array}{l}\phantom{4000)}00013\phantom{10}\\4000\overline{)540000}\\\phantom{4000)}\underline{\phantom{}4000\phantom{99}}\\\phantom{4000)}14000\\\phantom{4000)}\underline{\phantom{}12000\phantom{9}}\\\phantom{4000)9}2000\\\end{array}
Find closest multiple of 4000 to 14000. We see that 3 \times 4000 = 12000 is the nearest. Now subtract 12000 from 14000 to get reminder 2000. Add 3 to quotient.
\begin{array}{l}\phantom{4000)}00013\phantom{11}\\4000\overline{)540000}\\\phantom{4000)}\underline{\phantom{}4000\phantom{99}}\\\phantom{4000)}14000\\\phantom{4000)}\underline{\phantom{}12000\phantom{9}}\\\phantom{4000)9}20000\\\end{array}
Use the 6^{th} digit 0 from dividend 540000
\begin{array}{l}\phantom{4000)}000135\phantom{12}\\4000\overline{)540000}\\\phantom{4000)}\underline{\phantom{}4000\phantom{99}}\\\phantom{4000)}14000\\\phantom{4000)}\underline{\phantom{}12000\phantom{9}}\\\phantom{4000)9}20000\\\phantom{4000)}\underline{\phantom{9}20000\phantom{}}\\\phantom{4000)999999}0\\\end{array}
Find closest multiple of 4000 to 20000. We see that 5 \times 4000 = 20000 is the nearest. Now subtract 20000 from 20000 to get reminder 0. Add 5 to quotient.
\text{Quotient: }135 \text{Reminder: }0
Since 0 is less than 4000, stop the division. The reminder is 0. The topmost line 000135 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 135.