We look at the division of 82960645 by 540 
Our goal is to divide 82960645 by 540.

Let's proceed to step 1:
540 can be fit into 8 0 times, resulting in a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 540

Moving on to step 2:
The number 540 fits into 82 0 times, leaving a remainder of 82.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 82 after subtracting 0 from 82.
Fetch the next digit (9) from the dividend, attach it to 82 and continue: 829 / 540

Step 3:
When dividing 829 by 540, we get 1 with a remainder of 289.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 540 from 829 to get 289.
Append the next digit (6) from the dividend to 289 and continue with: 2896 / 540

Going ahead to step 4:
540 goes into 2896 5 times with a remainder of 196.
Write down 5 as next digit of the result. 
Result so far: 15.0
If we subtract 2700 from 2896, we get 196.
Fetch the next digit (0) from the dividend, attach it to 196 and continue: 1960 / 540

Let's proceed to step 5:
The number 540 fits into 1960 3 times, leaving a remainder of 340.
Use 3 as the next digit of our solution. 
Result so far: 153.0
Subtract 1620 from 1960 to get 340.
Grab the next digit (6) from the dividend, add it to 340, then carry on: 3406 / 540

Going ahead to step 6:
540 goes into 3406 6 times with a remainder of 166.
Use 6 as the next digit of our solution. 
Result so far: 1536.0
If we take 3240 away from 3406, we end up with 166.
Take the next digit (4) from the dividend and append it to 166, then repeat: 1664 / 540

Going ahead to step 7:
When dividing 1664 by 540, we get 3 with a remainder of 44.
Write down 3 as next digit of the result. 
Result so far: 15363.0
If we take 1620 away from 1664, we end up with 44.
Take the next digit (5) from the dividend and append it to 44, then repeat: 445 / 540

Let's proceed to step 8:
540 goes into 445 0 times with a remainder of 445.
Write down 0 as next digit of the result. 
Result so far: 153630.0
If we take 0 away from 445, we end up with 445.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4450, and continue the process.

Let's proceed to step 9:
When dividing 4450 by 540, we get 8 with a remainder of 130.
Use 8 as the next digit of our solution. 
Result so far: 153630.8
If we take 4320 away from 4450, we end up with 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Let's proceed to step 10:
540 can be fit into 1300 2 times, resulting in a remainder of 220.
Record the quotient 2 as the next digit in the result. 
Result so far: 153630.82
If we take 1080 away from 1300, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Step 11:
2200 divided by 540 is 4 with a remainder of 40.
Record the quotient 4 as the next digit in the result. 
Result so far: 153630.824
Deduct 2160 from 2200 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 12:
When dividing 400 by 540, we get 0 with a remainder of 400.
The next digit of our result is 0. 
Result so far: 153630.824
If we subtract 0 from 400, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Going ahead to step 13:
If we divide 4000 by 540, we get 7 and a remainder of 220.
The number 7 becomes the next digit in our result. 
Result so far: 153630.82407
The remainder is 220 after subtracting 3780 from 4000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 14:
If we divide 2200 by 540, we get 4 and a remainder of 40.
Write down 4 as next digit of the result. 
Result so far: 153630.824074
Subtracting 2160 from 2200 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 15:
540 can be fit into 400 0 times, resulting in a remainder of 400.
The number 0 becomes the next digit in our result. 
Result so far: 153630.824074
The remainder is 400 after subtracting 0 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Advancing to step 16:
540 goes into 4000 7 times with a remainder of 220.
The number 7 becomes the next digit in our result. 
Result so far: 153630.82407407
Subtracting 3780 from 4000 leaves us with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

After the division, we end up with 153630.82407407 and a remainder of 2.2e-07.