85462661 ÷ 540 
Let's see how many times 540 fits into 85462661.

Moving on to step 1:
540 goes into 8 0 times with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 540

Going ahead to step 2:
When dividing 85 by 540, we get 0 with a remainder of 85.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 85, we get 85.
Grab the next digit (4) from the dividend, add it to 85, then carry on: 854 / 540

Advancing to step 3:
If we divide 854 by 540, we get 1 and a remainder of 314.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 540 from 854 to get 314.
Bring next digit (6) of the dividend behind the 314 and repeat the process: 3146 / 540

Moving on to step 4:
540 goes into 3146 5 times with a remainder of 446.
Use 5 as the next digit of our solution. 
Result so far: 15.0
Subtract 2700 from 3146 to get 446.
Take the next digit (2) from the dividend and append it to 446, then repeat: 4462 / 540

Advancing to step 5:
When dividing 4462 by 540, we get 8 with a remainder of 142.
Write down 8 as next digit of the result. 
Result so far: 158.0
If we subtract 4320 from 4462, we get 142.
Bring next digit (6) of the dividend behind the 142 and repeat the process: 1426 / 540

Moving on to step 6:
When dividing 1426 by 540, we get 2 with a remainder of 346.
Record the quotient 2 as the next digit in the result. 
Result so far: 1582.0
If we subtract 1080 from 1426, we get 346.
Append the next digit (6) from the dividend to 346 and continue with: 3466 / 540

Going ahead to step 7:
540 goes into 3466 6 times with a remainder of 226.
Use 6 as the next digit of our solution. 
Result so far: 15826.0
The remainder is 226 after subtracting 3240 from 3466.
Take the next digit (1) from the dividend and append it to 226, then repeat: 2261 / 540

Moving on to step 8:
If we divide 2261 by 540, we get 4 and a remainder of 101.
Put 4 as the next digit of the answer. 
Result so far: 158264.0
Subtract 2160 from 2261 to get 101.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1010, and continue the process.

Advancing to step 9:
540 can be fit into 1010 1 times, resulting in a remainder of 470.
Use 1 as the next digit of our solution. 
Result so far: 158264.1
Subtracting 540 from 1010 leaves us with 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4700, and continue the process.

Moving on to step 10:
540 goes into 4700 8 times with a remainder of 380.
Put 8 as the next digit of the answer. 
Result so far: 158264.18
Deduct 4320 from 4700 and we're left with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Advancing to step 11:
540 goes into 3800 7 times with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 158264.187
The remainder is 20 after subtracting 3780 from 3800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 12:
If we divide 200 by 540, we get 0 and a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 158264.187
The remainder is 200 after subtracting 0 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Going ahead to step 13:
When dividing 2000 by 540, we get 3 with a remainder of 380.
Write down 3 as next digit of the result. 
Result so far: 158264.18703
Subtract 1620 from 2000 to get 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

On to step 14:
When dividing 3800 by 540, we get 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 158264.187037
Deduct 3780 from 3800 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 15:
540 can be fit into 200 0 times, resulting in a remainder of 200.
The number 0 becomes the next digit in our result. 
Result so far: 158264.187037
Deduct 0 from 200 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Advancing to step 16:
When dividing 2000 by 540, we get 3 with a remainder of 380.
The next digit of our result is 3. 
Result so far: 158264.18703703
Deduct 1620 from 2000 and we're left with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

The quotient of the division is 158264.18703703, and the remainder is 3.8e-07.