We look at the division of 65197234 by 540 
We want to divide 65197234 by 540.

Moving on to step 1:
6 divided by 540 is 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Bring next digit (5) of the dividend behind the 6 and repeat the process: 65 / 540

Let's proceed to step 2:
540 goes into 65 0 times with a remainder of 65.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 65 and we're left with 65.
Include the next digit (1) from the dividend after 65, then repeat: 651 / 540

Let's proceed to step 3:
540 can be fit into 651 1 times, resulting in a remainder of 111.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 111 after subtracting 540 from 651.
Bring next digit (9) of the dividend behind the 111 and repeat the process: 1119 / 540

Step 4:
540 goes into 1119 2 times with a remainder of 39.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
If we take 1080 away from 1119, we end up with 39.
Include the next digit (7) from the dividend after 39, then repeat: 397 / 540

Going ahead to step 5:
540 can be fit into 397 0 times, resulting in a remainder of 397.
The next digit of our result is 0. 
Result so far: 120.0
The remainder is 397 after subtracting 0 from 397.
Grab the next digit (2) from the dividend, add it to 397, then carry on: 3972 / 540

Moving on to step 6:
540 can be fit into 3972 7 times, resulting in a remainder of 192.
Use 7 as the next digit of our solution. 
Result so far: 1207.0
Subtract 3780 from 3972 to get 192.
Fetch the next digit (3) from the dividend, attach it to 192 and continue: 1923 / 540

Moving on to step 7:
540 goes into 1923 3 times with a remainder of 303.
Record the quotient 3 as the next digit in the result. 
Result so far: 12073.0
Deduct 1620 from 1923 and we're left with 303.
Grab the next digit (4) from the dividend, add it to 303, then carry on: 3034 / 540

Advancing to step 8:
540 can be fit into 3034 5 times, resulting in a remainder of 334.
The next digit of our result is 5. 
Result so far: 120735.0
If we take 2700 away from 3034, we end up with 334.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3340, and continue the process.

Advancing to step 9:
The number 540 fits into 3340 6 times, leaving a remainder of 100.
Record the quotient 6 as the next digit in the result. 
Result so far: 120735.6
If we take 3240 away from 3340, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Advancing to step 10:
540 can be fit into 1000 1 times, resulting in a remainder of 460.
Write down 1 as next digit of the result. 
Result so far: 120735.61
If we subtract 540 from 1000, we get 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Advancing to step 11:
If we divide 4600 by 540, we get 8 and a remainder of 280.
The next digit of our result is 8. 
Result so far: 120735.618
The remainder is 280 after subtracting 4320 from 4600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Moving on to step 12:
540 goes into 2800 5 times with a remainder of 100.
Use 5 as the next digit of our solution. 
Result so far: 120735.6185
If we subtract 2700 from 2800, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 13:
1000 divided by 540 is 1 with a remainder of 460.
The number 1 becomes the next digit in our result. 
Result so far: 120735.61851
If we subtract 540 from 1000, we get 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Step 14:
When dividing 4600 by 540, we get 8 with a remainder of 280.
Put 8 as the next digit of the answer. 
Result so far: 120735.618518
Deduct 4320 from 4600 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 15:
540 goes into 2800 5 times with a remainder of 100.
The next digit of our result is 5. 
Result so far: 120735.6185185
Subtract 2700 from 2800 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 16:
If we divide 1000 by 540, we get 1 and a remainder of 460.
The next digit of our result is 1. 
Result so far: 120735.61851851
If we subtract 540 from 1000, we get 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

The final result is 120735.61851851 with a remainder of 4.6e-07.