543960 ÷ 81 
We want to divide 543960 by 81.

Advancing to step 1:
When dividing 5 by 81, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 81

Step 2:
81 can be fit into 54 0 times, resulting in a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Append the next digit (3) from the dividend to 54 and continue with: 543 / 81

Going ahead to step 3:
81 goes into 543 6 times with a remainder of 57.
The next digit of our result is 6. 
Result so far: 6.0
Subtracting 486 from 543 leaves us with 57.
Fetch the next digit (9) from the dividend, attach it to 57 and continue: 579 / 81

Moving on to step 4:
The number 81 fits into 579 7 times, leaving a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 67.0
If we subtract 567 from 579, we get 12.
Take the next digit (6) from the dividend and append it to 12, then repeat: 126 / 81

On to step 5:
126 divided by 81 is 1 with a remainder of 45.
Write down 1 as next digit of the result. 
Result so far: 671.0
Subtracting 81 from 126 leaves us with 45.
Fetch the next digit (0) from the dividend, attach it to 45 and continue: 450 / 81

Step 6:
The number 81 fits into 450 5 times, leaving a remainder of 45.
Put 5 as the next digit of the answer. 
Result so far: 6715.0
The remainder is 45 after subtracting 405 from 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Moving on to step 7:
81 can be fit into 450 5 times, resulting in a remainder of 45.
The next digit of our result is 5. 
Result so far: 6715.5
If we subtract 405 from 450, we get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Let's proceed to step 8:
When dividing 450 by 81, we get 5 with a remainder of 45.
Record the quotient 5 as the next digit in the result. 
Result so far: 6715.55
Subtract 405 from 450 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

In conclusion, the division gives 6715.55 with a balance of 0.045.