We're dividing 66900609 by 540 
We want to figure out the number of times 66900609 can be divided by 540.

Going ahead to step 1:
6 divided by 540 is 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Grab the next digit (6) from the dividend, add it to 6, then carry on: 66 / 540

On to step 2:
540 can be fit into 66 0 times, resulting in a remainder of 66.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 66 after subtracting 0 from 66.
Fetch the next digit (9) from the dividend, attach it to 66 and continue: 669 / 540

Moving on to step 3:
540 goes into 669 1 times with a remainder of 129.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 540 away from 669, we end up with 129.
Include the next digit (0) from the dividend after 129, then repeat: 1290 / 540

Let's proceed to step 4:
540 goes into 1290 2 times with a remainder of 210.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Deduct 1080 from 1290 and we're left with 210.
Take the next digit (0) from the dividend and append it to 210, then repeat: 2100 / 540

Advancing to step 5:
If we divide 2100 by 540, we get 3 and a remainder of 480.
Write down 3 as next digit of the result. 
Result so far: 123.0
Deduct 1620 from 2100 and we're left with 480.
Fetch the next digit (6) from the dividend, attach it to 480 and continue: 4806 / 540

Step 6:
4806 divided by 540 is 8 with a remainder of 486.
The next digit of our result is 8. 
Result so far: 1238.0
The remainder is 486 after subtracting 4320 from 4806.
Append the next digit (0) from the dividend to 486 and continue with: 4860 / 540

Step 7:
The number 540 fits into 4860 9 times, leaving a remainder of 0.
The next digit of our result is 9. 
Result so far: 12389.0
If we subtract 4860 from 4860, we get 0.
Bring next digit (9) of the dividend behind the 0 and repeat the process: 9 / 540

On to step 8:
9 divided by 540 is 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 123890.0
If we subtract 0 from 9, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 9:
When dividing 90 by 540, we get 0 with a remainder of 90.
Write down 0 as next digit of the result. 
Result so far: 123890.0
The remainder is 90 after subtracting 0 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Moving on to step 10:
540 goes into 900 1 times with a remainder of 360.
Write down 1 as next digit of the result. 
Result so far: 123890.01
If we take 540 away from 900, we end up with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

On to step 11:
If we divide 3600 by 540, we get 6 and a remainder of 360.
The next digit of our result is 6. 
Result so far: 123890.016
Subtracting 3240 from 3600 leaves us with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 12:
3600 divided by 540 is 6 with a remainder of 360.
Use 6 as the next digit of our solution. 
Result so far: 123890.0166
The remainder is 360 after subtracting 3240 from 3600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Our division results in 123890.0166 with a remaining 0.0036.