Let's divide 67390371 by 540
We're looking to find how many times 540 goes into 67390371.

On to step 1:
The number 540 fits into 6 0 times, leaving a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 540

Advancing to step 2:
If we divide 67 by 540, we get 0 and a remainder of 67.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 67 after subtracting 0 from 67.
Take the next digit (3) from the dividend and append it to 67, then repeat: 673 / 540

Advancing to step 3:
The number 540 fits into 673 1 times, leaving a remainder of 133.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 540 from 673 leaves us with 133.
Include the next digit (9) from the dividend after 133, then repeat: 1339 / 540

Let's proceed to step 4:
540 goes into 1339 2 times with a remainder of 259.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
The remainder is 259 after subtracting 1080 from 1339.
Take the next digit (0) from the dividend and append it to 259, then repeat: 2590 / 540

Going ahead to step 5:
2590 divided by 540 is 4 with a remainder of 430.
Use 4 as the next digit of our solution. 
Result so far: 124.0
If we take 2160 away from 2590, we end up with 430.
Grab the next digit (3) from the dividend, add it to 430, then carry on: 4303 / 540

Step 6:
4303 divided by 540 is 7 with a remainder of 523.
The next digit of our result is 7. 
Result so far: 1247.0
Subtract 3780 from 4303 to get 523.
Take the next digit (7) from the dividend and append it to 523, then repeat: 5237 / 540

On to step 7:
5237 divided by 540 is 9 with a remainder of 377.
The next digit of our result is 9. 
Result so far: 12479.0
Subtracting 4860 from 5237 leaves us with 377.
Grab the next digit (1) from the dividend, add it to 377, then carry on: 3771 / 540

Going ahead to step 8:
If we divide 3771 by 540, we get 6 and a remainder of 531.
Put 6 as the next digit of the answer. 
Result so far: 124796.0
If we subtract 3240 from 3771, we get 531.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5310, and continue the process.

Let's proceed to step 9:
540 can be fit into 5310 9 times, resulting in a remainder of 450.
Write down 9 as next digit of the result. 
Result so far: 124796.9
If we take 4860 away from 5310, we end up with 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4500, and continue the process.

Advancing to step 10:
The number 540 fits into 4500 8 times, leaving a remainder of 180.
The number 8 becomes the next digit in our result. 
Result so far: 124796.98
Deduct 4320 from 4500 and we're left with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Advancing to step 11:
The number 540 fits into 1800 3 times, leaving a remainder of 180.
The number 3 becomes the next digit in our result. 
Result so far: 124796.983
If we subtract 1620 from 1800, we get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Going ahead to step 12:
The number 540 fits into 1800 3 times, leaving a remainder of 180.
Use 3 as the next digit of our solution. 
Result so far: 124796.9833
Subtracting 1620 from 1800 leaves us with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Our division results in 124796.9833 with a remaining 0.0018.