Let's divide 8549465 by 540
We're looking to find how many times 540 goes into 8549465.

Advancing 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
Deduct 0 from 8 and we're left with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 540

On to step 2:
The number 540 fits into 85 0 times, leaving a remainder of 85.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 85 after subtracting 0 from 85.
Bring next digit (4) of the dividend behind the 85 and repeat the process: 854 / 540

On to step 3:
When dividing 854 by 540, we get 1 with a remainder of 314.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 540 from 854 to get 314.
Fetch the next digit (9) from the dividend, attach it to 314 and continue: 3149 / 540

Advancing to step 4:
540 goes into 3149 5 times with a remainder of 449.
The number 5 becomes the next digit in our result. 
Result so far: 15.0
Deduct 2700 from 3149 and we're left with 449.
Fetch the next digit (4) from the dividend, attach it to 449 and continue: 4494 / 540

Going ahead to step 5:
When dividing 4494 by 540, we get 8 with a remainder of 174.
Record the quotient 8 as the next digit in the result. 
Result so far: 158.0
Subtract 4320 from 4494 to get 174.
Bring next digit (6) of the dividend behind the 174 and repeat the process: 1746 / 540

Going ahead to step 6:
540 goes into 1746 3 times with a remainder of 126.
Put 3 as the next digit of the answer. 
Result so far: 1583.0
If we take 1620 away from 1746, we end up with 126.
Take the next digit (5) from the dividend and append it to 126, then repeat: 1265 / 540

Moving on to step 7:
540 can be fit into 1265 2 times, resulting in a remainder of 185.
Write down 2 as next digit of the result. 
Result so far: 15832.0
If we subtract 1080 from 1265, we get 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

Let's proceed to step 8:
540 can be fit into 1850 3 times, resulting in a remainder of 230.
Use 3 as the next digit of our solution. 
Result so far: 15832.3
Subtract 1620 from 1850 to get 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Step 9:
540 can be fit into 2300 4 times, resulting in a remainder of 140.
Write down 4 as next digit of the result. 
Result so far: 15832.34
If we subtract 2160 from 2300, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Moving on to step 10:
If we divide 1400 by 540, we get 2 and a remainder of 320.
Write down 2 as next digit of the result. 
Result so far: 15832.342
Subtract 1080 from 1400 to get 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

On to step 11:
If we divide 3200 by 540, we get 5 and a remainder of 500.
The number 5 becomes the next digit in our result. 
Result so far: 15832.3425
If we subtract 2700 from 3200, we get 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Advancing to step 12:
If we divide 5000 by 540, we get 9 and a remainder of 140.
Put 9 as the next digit of the answer. 
Result so far: 15832.34259
Subtracting 4860 from 5000 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Going ahead to step 13:
1400 divided by 540 is 2 with a remainder of 320.
The number 2 becomes the next digit in our result. 
Result so far: 15832.342592
The remainder is 320 after subtracting 1080 from 1400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Step 14:
The number 540 fits into 3200 5 times, leaving a remainder of 500.
The number 5 becomes the next digit in our result. 
Result so far: 15832.3425925
Deduct 2700 from 3200 and we're left with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Let's proceed to step 15:
5000 divided by 540 is 9 with a remainder of 140.
The number 9 becomes the next digit in our result. 
Result so far: 15832.34259259
Subtracting 4860 from 5000 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

In conclusion, the division gives 15832.34259259 with a balance of 1.4e-07.