94764018 ÷ 540 
We want to figure out the number of times 94764018 can be divided by 540.

Let's proceed to step 1:
540 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 540

Advancing to step 2:
540 can be fit into 94 0 times, resulting in a remainder of 94.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 94 leaves us with 94.
Append the next digit (7) from the dividend to 94 and continue with: 947 / 540

Going ahead to step 3:
540 can be fit into 947 1 times, resulting in a remainder of 407.
The next digit of our result is 1. 
Result so far: 1.0
If we take 540 away from 947, we end up with 407.
Take the next digit (6) from the dividend and append it to 407, then repeat: 4076 / 540

On to step 4:
4076 divided by 540 is 7 with a remainder of 296.
The next digit of our result is 7. 
Result so far: 17.0
If we subtract 3780 from 4076, we get 296.
Include the next digit (4) from the dividend after 296, then repeat: 2964 / 540

Let's proceed to step 5:
540 goes into 2964 5 times with a remainder of 264.
Use 5 as the next digit of our solution. 
Result so far: 175.0
Deduct 2700 from 2964 and we're left with 264.
Append the next digit (0) from the dividend to 264 and continue with: 2640 / 540

Let's proceed to step 6:
540 can be fit into 2640 4 times, resulting in a remainder of 480.
The number 4 becomes the next digit in our result. 
Result so far: 1754.0
Subtract 2160 from 2640 to get 480.
Grab the next digit (1) from the dividend, add it to 480, then carry on: 4801 / 540

Going ahead to step 7:
4801 divided by 540 is 8 with a remainder of 481.
The number 8 becomes the next digit in our result. 
Result so far: 17548.0
Subtracting 4320 from 4801 leaves us with 481.
Fetch the next digit (8) from the dividend, attach it to 481 and continue: 4818 / 540

Step 8:
The number 540 fits into 4818 8 times, leaving a remainder of 498.
Use 8 as the next digit of our solution. 
Result so far: 175488.0
Deduct 4320 from 4818 and we're left with 498.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4980, and continue the process.

On to step 9:
4980 divided by 540 is 9 with a remainder of 120.
Write down 9 as next digit of the result. 
Result so far: 175488.9
The remainder is 120 after subtracting 4860 from 4980.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 10:
1200 divided by 540 is 2 with a remainder of 120.
The number 2 becomes the next digit in our result. 
Result so far: 175488.92
The remainder is 120 after subtracting 1080 from 1200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 11:
When dividing 1200 by 540, we get 2 with a remainder of 120.
Put 2 as the next digit of the answer. 
Result so far: 175488.922
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.

In conclusion, the division gives 175488.922 with a balance of 0.012.