72964497 divided by 540 
Our goal is to divide 72964497 by 540.

Moving on to step 1:
540 can be fit into 7 0 times, resulting in a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 540

Advancing to step 2:
540 can be fit into 72 0 times, resulting in a remainder of 72.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 72 leaves us with 72.
Grab the next digit (9) from the dividend, add it to 72, then carry on: 729 / 540

Going ahead to step 3:
The number 540 fits into 729 1 times, leaving a remainder of 189.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 540 from 729 and we're left with 189.
Grab the next digit (6) from the dividend, add it to 189, then carry on: 1896 / 540

Let's proceed to step 4:
1896 divided by 540 is 3 with a remainder of 276.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Deduct 1620 from 1896 and we're left with 276.
Fetch the next digit (4) from the dividend, attach it to 276 and continue: 2764 / 540

Advancing to step 5:
2764 divided by 540 is 5 with a remainder of 64.
Record the quotient 5 as the next digit in the result. 
Result so far: 135.0
Deduct 2700 from 2764 and we're left with 64.
Fetch the next digit (4) from the dividend, attach it to 64 and continue: 644 / 540

Let's proceed to step 6:
If we divide 644 by 540, we get 1 and a remainder of 104.
The next digit of our result is 1. 
Result so far: 1351.0
The remainder is 104 after subtracting 540 from 644.
Include the next digit (9) from the dividend after 104, then repeat: 1049 / 540

Let's proceed to step 7:
The number 540 fits into 1049 1 times, leaving a remainder of 509.
Use 1 as the next digit of our solution. 
Result so far: 13511.0
Subtract 540 from 1049 to get 509.
Grab the next digit (7) from the dividend, add it to 509, then carry on: 5097 / 540

Moving on to step 8:
5097 divided by 540 is 9 with a remainder of 237.
The next digit of our result is 9. 
Result so far: 135119.0
Subtracting 4860 from 5097 leaves us with 237.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2370, and continue the process.

Going ahead to step 9:
If we divide 2370 by 540, we get 4 and a remainder of 210.
The number 4 becomes the next digit in our result. 
Result so far: 135119.4
Deduct 2160 from 2370 and we're left with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Moving on to step 10:
540 can be fit into 2100 3 times, resulting in a remainder of 480.
The number 3 becomes the next digit in our result. 
Result so far: 135119.43
If we subtract 1620 from 2100, we get 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Moving on to step 11:
When dividing 4800 by 540, we get 8 with a remainder of 480.
Record the quotient 8 as the next digit in the result. 
Result so far: 135119.438
If we subtract 4320 from 4800, we get 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Step 12:
540 can be fit into 4800 8 times, resulting in a remainder of 480.
Put 8 as the next digit of the answer. 
Result so far: 135119.4388
If we subtract 4320 from 4800, we get 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

The final outcome is 135119.4388, with a leftover of 0.0048.