We're dividing 540976 by 66 
We're looking to find how many times 66 goes into 540976.

Step 1:
If we divide 5 by 66, we get 0 and a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 66

Let's proceed to step 2:
If we divide 54 by 66, we get 0 and a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Take the next digit (0) from the dividend and append it to 54, then repeat: 540 / 66

Moving on to step 3:
540 divided by 66 is 8 with a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 8.0
The remainder is 12 after subtracting 528 from 540.
Include the next digit (9) from the dividend after 12, then repeat: 129 / 66

Moving on to step 4:
129 divided by 66 is 1 with a remainder of 63.
Put 1 as the next digit of the answer. 
Result so far: 81.0
If we take 66 away from 129, we end up with 63.
Grab the next digit (7) from the dividend, add it to 63, then carry on: 637 / 66

Going ahead to step 5:
637 divided by 66 is 9 with a remainder of 43.
Record the quotient 9 as the next digit in the result. 
Result so far: 819.0
Subtracting 594 from 637 leaves us with 43.
Include the next digit (6) from the dividend after 43, then repeat: 436 / 66

On to step 6:
When dividing 436 by 66, we get 6 with a remainder of 40.
The next digit of our result is 6. 
Result so far: 8196.0
Subtract 396 from 436 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 7:
When dividing 400 by 66, we get 6 with a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 8196.6
If we take 396 away from 400, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 8:
When dividing 40 by 66, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 8196.6
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 9:
When dividing 400 by 66, we get 6 with a remainder of 4.
The next digit of our result is 6. 
Result so far: 8196.606
Subtracting 396 from 400 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 10:
When dividing 40 by 66, we get 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 8196.606
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 11:
400 divided by 66 is 6 with a remainder of 4.
The next digit of our result is 6. 
Result so far: 8196.60606
If we take 396 away from 400, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 12:
66 goes into 40 0 times with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 8196.60606
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 13:
If we divide 400 by 66, we get 6 and a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 8196.6060606
Subtract 396 from 400 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 14:
If we divide 40 by 66, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 8196.6060606
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 8196.6060606 with a balance of 4e-08.