Let's divide 82637271 by 540
We want to divide 82637271 by 540.

Step 1:
540 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 540

Moving on to step 2:
82 divided by 540 is 0 with a remainder of 82.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 82 after subtracting 0 from 82.
Take the next digit (6) from the dividend and append it to 82, then repeat: 826 / 540

Let's proceed to step 3:
If we divide 826 by 540, we get 1 and a remainder of 286.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 540 from 826 and we're left with 286.
Include the next digit (3) from the dividend after 286, then repeat: 2863 / 540

Step 4:
540 can be fit into 2863 5 times, resulting in a remainder of 163.
The number 5 becomes the next digit in our result. 
Result so far: 15.0
Deduct 2700 from 2863 and we're left with 163.
Take the next digit (7) from the dividend and append it to 163, then repeat: 1637 / 540

Going ahead to step 5:
540 can be fit into 1637 3 times, resulting in a remainder of 17.
Use 3 as the next digit of our solution. 
Result so far: 153.0
The remainder is 17 after subtracting 1620 from 1637.
Append the next digit (2) from the dividend to 17 and continue with: 172 / 540

Let's proceed to step 6:
The number 540 fits into 172 0 times, leaving a remainder of 172.
Use 0 as the next digit of our solution. 
Result so far: 1530.0
The remainder is 172 after subtracting 0 from 172.
Take the next digit (7) from the dividend and append it to 172, then repeat: 1727 / 540

On to step 7:
When dividing 1727 by 540, we get 3 with a remainder of 107.
Write down 3 as next digit of the result. 
Result so far: 15303.0
If we subtract 1620 from 1727, we get 107.
Take the next digit (1) from the dividend and append it to 107, then repeat: 1071 / 540

On to step 8:
540 goes into 1071 1 times with a remainder of 531.
Record the quotient 1 as the next digit in the result. 
Result so far: 153031.0
Subtract 540 from 1071 to get 531.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5310, and continue the process.

Step 9:
5310 divided by 540 is 9 with a remainder of 450.
The next digit of our result is 9. 
Result so far: 153031.9
The remainder is 450 after subtracting 4860 from 5310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4500, and continue the process.

Going ahead to step 10:
When dividing 4500 by 540, we get 8 with a remainder of 180.
Write down 8 as next digit of the result. 
Result so far: 153031.98
If we subtract 4320 from 4500, we get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Step 11:
When dividing 1800 by 540, we get 3 with a remainder of 180.
Use 3 as the next digit of our solution. 
Result so far: 153031.983
Subtracting 1620 from 1800 leaves us with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Moving on to step 12:
The number 540 fits into 1800 3 times, leaving a remainder of 180.
The number 3 becomes the next digit in our result. 
Result so far: 153031.9833
The remainder is 180 after subtracting 1620 from 1800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

In conclusion, the division gives 153031.9833 with a balance of 0.0018.