We're dividing 61483925 by 540 
We want to figure out the number of times 61483925 can be divided by 540.

Advancing to step 1:
The number 540 fits into 6 0 times, leaving a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 540

Step 2:
If we divide 61 by 540, we get 0 and a remainder of 61.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 61 after subtracting 0 from 61.
Grab the next digit (4) from the dividend, add it to 61, then carry on: 614 / 540

Going ahead to step 3:
540 can be fit into 614 1 times, resulting in a remainder of 74.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 540 away from 614, we end up with 74.
Grab the next digit (8) from the dividend, add it to 74, then carry on: 748 / 540

Let's proceed to step 4:
When dividing 748 by 540, we get 1 with a remainder of 208.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
If we take 540 away from 748, we end up with 208.
Bring next digit (3) of the dividend behind the 208 and repeat the process: 2083 / 540

Let's proceed to step 5:
540 goes into 2083 3 times with a remainder of 463.
The next digit of our result is 3. 
Result so far: 113.0
Subtract 1620 from 2083 to get 463.
Append the next digit (9) from the dividend to 463 and continue with: 4639 / 540

Moving on to step 6:
The number 540 fits into 4639 8 times, leaving a remainder of 319.
Use 8 as the next digit of our solution. 
Result so far: 1138.0
Subtract 4320 from 4639 to get 319.
Include the next digit (2) from the dividend after 319, then repeat: 3192 / 540

Advancing to step 7:
540 goes into 3192 5 times with a remainder of 492.
Write down 5 as next digit of the result. 
Result so far: 11385.0
Deduct 2700 from 3192 and we're left with 492.
Bring next digit (5) of the dividend behind the 492 and repeat the process: 4925 / 540

Step 8:
4925 divided by 540 is 9 with a remainder of 65.
Put 9 as the next digit of the answer. 
Result so far: 113859.0
Subtract 4860 from 4925 to get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Let's proceed to step 9:
When dividing 650 by 540, we get 1 with a remainder of 110.
Record the quotient 1 as the next digit in the result. 
Result so far: 113859.1
Subtracting 540 from 650 leaves us with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Let's proceed to step 10:
The number 540 fits into 1100 2 times, leaving a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 113859.12
Deduct 1080 from 1100 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 11:
The number 540 fits into 200 0 times, leaving a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 113859.12
Subtract 0 from 200 to get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

On to step 12:
2000 divided by 540 is 3 with a remainder of 380.
Put 3 as the next digit of the answer. 
Result so far: 113859.1203
Subtract 1620 from 2000 to get 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Moving on to step 13:
If we divide 3800 by 540, we get 7 and a remainder of 20.
The next digit of our result is 7. 
Result so far: 113859.12037
Deduct 3780 from 3800 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 14:
The number 540 fits into 200 0 times, leaving a remainder of 200.
Write down 0 as next digit of the result. 
Result so far: 113859.12037
If we take 0 away from 200, we end up with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Going ahead to step 15:
The number 540 fits into 2000 3 times, leaving a remainder of 380.
Put 3 as the next digit of the answer. 
Result so far: 113859.1203703
The remainder is 380 after subtracting 1620 from 2000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Moving on to step 16:
If we divide 3800 by 540, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 113859.12037037
Subtracting 3780 from 3800 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Our division results in 113859.12037037 with a remaining 2e-08.