540939 ÷ 60 
Our goal is to divide 540939 by 60.

Advancing to step 1:
60 can be fit into 5 0 times, resulting in 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.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 60

Let's proceed to step 2:
When dividing 54 by 60, we get 0 with a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Bring next digit (0) of the dividend behind the 54 and repeat the process: 540 / 60

Advancing to step 3:
If we divide 540 by 60, we get 9 and a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Subtracting 540 from 540 leaves us with 0.
Fetch the next digit (9) from the dividend, attach it to 0 and continue: 9 / 60

Moving on to step 4:
If we divide 9 by 60, we get 0 and a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 90.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (3) from the dividend after 9, then repeat: 93 / 60

On to step 5:
The number 60 fits into 93 1 times, leaving a remainder of 33.
The number 1 becomes the next digit in our result. 
Result so far: 901.0
Deduct 60 from 93 and we're left with 33.
Include the next digit (9) from the dividend after 33, then repeat: 339 / 60

Step 6:
60 goes into 339 5 times with a remainder of 39.
Use 5 as the next digit of our solution. 
Result so far: 9015.0
Subtract 300 from 339 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Going ahead to step 7:
390 divided by 60 is 6 with a remainder of 30.
Use 6 as the next digit of our solution. 
Result so far: 9015.6
The remainder is 30 after subtracting 360 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
The number 60 fits into 300 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 9015.65
The remainder is 0 after subtracting 300 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
0 divided by 60 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 9015.65
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 10:
When dividing 0 by 60, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 9015.65
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 9015.65 with a balance of 0.0.