540946 ÷ 81 
We're looking to find how many times 81 goes into 540946.

On to step 1:
81 can be fit into 5 0 times, resulting in a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 81

Step 2:
When dividing 54 by 81, we get 0 with a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Fetch the next digit (0) from the dividend, attach it to 54 and continue: 540 / 81

Advancing to step 3:
When dividing 540 by 81, we get 6 with a remainder of 54.
The next digit of our result is 6. 
Result so far: 6.0
The remainder is 54 after subtracting 486 from 540.
Include the next digit (9) from the dividend after 54, then repeat: 549 / 81

Advancing to step 4:
If we divide 549 by 81, we get 6 and a remainder of 63.
The number 6 becomes the next digit in our result. 
Result so far: 66.0
If we take 486 away from 549, we end up with 63.
Bring next digit (4) of the dividend behind the 63 and repeat the process: 634 / 81

Advancing to step 5:
When dividing 634 by 81, we get 7 with a remainder of 67.
Write down 7 as next digit of the result. 
Result so far: 667.0
Subtracting 567 from 634 leaves us with 67.
Take the next digit (6) from the dividend and append it to 67, then repeat: 676 / 81

Going ahead to step 6:
81 can be fit into 676 8 times, resulting in a remainder of 28.
Record the quotient 8 as the next digit in the result. 
Result so far: 6678.0
Subtract 648 from 676 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 7:
The number 81 fits into 280 3 times, leaving a remainder of 37.
Write down 3 as next digit of the result. 
Result so far: 6678.3
The remainder is 37 after subtracting 243 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 8:
The number 81 fits into 370 4 times, leaving a remainder of 46.
Write down 4 as next digit of the result. 
Result so far: 6678.34
Deduct 324 from 370 and we're left with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 9:
When dividing 460 by 81, we get 5 with a remainder of 55.
Use 5 as the next digit of our solution. 
Result so far: 6678.345
Subtracting 405 from 460 leaves us with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

On to step 10:
The number 81 fits into 550 6 times, leaving a remainder of 64.
The next digit of our result is 6. 
Result so far: 6678.3456
Deduct 486 from 550 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 11:
If we divide 640 by 81, we get 7 and a remainder of 73.
Write down 7 as next digit of the result. 
Result so far: 6678.34567
Subtract 567 from 640 to get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Moving on to step 12:
730 divided by 81 is 9 with a remainder of 1.
Record the quotient 9 as the next digit in the result. 
Result so far: 6678.345679
If we subtract 729 from 730, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 13:
When dividing 10 by 81, we get 0 with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 6678.345679
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 14:
81 goes into 100 1 times with a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 6678.34567901
Subtracting 81 from 100 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

The final result is 6678.34567901 with a remainder of 1.9e-08.