We're dividing 81365295 by 540 
We want to figure out the number of times 81365295 can be divided by 540.

On to step 1:
540 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 540

Moving on to step 2:
When dividing 81 by 540, we get 0 with a remainder of 81.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 81 and we're left with 81.
Bring next digit (3) of the dividend behind the 81 and repeat the process: 813 / 540

Advancing to step 3:
540 can be fit into 813 1 times, resulting in a remainder of 273.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 540 from 813, we get 273.
Include the next digit (6) from the dividend after 273, then repeat: 2736 / 540

Step 4:
If we divide 2736 by 540, we get 5 and a remainder of 36.
The next digit of our result is 5. 
Result so far: 15.0
If we subtract 2700 from 2736, we get 36.
Bring next digit (5) of the dividend behind the 36 and repeat the process: 365 / 540

Advancing to step 5:
540 goes into 365 0 times with a remainder of 365.
Write down 0 as next digit of the result. 
Result so far: 150.0
If we take 0 away from 365, we end up with 365.
Append the next digit (2) from the dividend to 365 and continue with: 3652 / 540

Moving on to step 6:
540 goes into 3652 6 times with a remainder of 412.
Put 6 as the next digit of the answer. 
Result so far: 1506.0
The remainder is 412 after subtracting 3240 from 3652.
Append the next digit (9) from the dividend to 412 and continue with: 4129 / 540

Advancing to step 7:
4129 divided by 540 is 7 with a remainder of 349.
Put 7 as the next digit of the answer. 
Result so far: 15067.0
Deduct 3780 from 4129 and we're left with 349.
Bring next digit (5) of the dividend behind the 349 and repeat the process: 3495 / 540

Going ahead to step 8:
3495 divided by 540 is 6 with a remainder of 255.
Put 6 as the next digit of the answer. 
Result so far: 150676.0
The remainder is 255 after subtracting 3240 from 3495.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2550, and continue the process.

Advancing to step 9:
If we divide 2550 by 540, we get 4 and a remainder of 390.
The number 4 becomes the next digit in our result. 
Result so far: 150676.4
Subtract 2160 from 2550 to get 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

On to step 10:
When dividing 3900 by 540, we get 7 with a remainder of 120.
Record the quotient 7 as the next digit in the result. 
Result so far: 150676.47
If we take 3780 away from 3900, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 11:
The number 540 fits into 1200 2 times, leaving a remainder of 120.
The number 2 becomes the next digit in our result. 
Result so far: 150676.472
Deduct 1080 from 1200 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Going ahead to step 12:
540 can be fit into 1200 2 times, resulting in a remainder of 120.
The next digit of our result is 2. 
Result so far: 150676.4722
If we subtract 1080 from 1200, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

In conclusion, the division gives 150676.4722 with a balance of 0.0012.