We look at the division of 117321 by 540 
We're looking to find how many times 540 goes into 117321.

Let's proceed to step 1:
540 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (1) from the dividend, attach it to 1 and continue: 11 / 540

Going ahead to step 2:
540 can be fit into 11 0 times, resulting in a remainder of 11.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 11 after subtracting 0 from 11.
Fetch the next digit (7) from the dividend, attach it to 11 and continue: 117 / 540

On to step 3:
The number 540 fits into 117 0 times, leaving a remainder of 117.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 117 and we're left with 117.
Grab the next digit (3) from the dividend, add it to 117, then carry on: 1173 / 540

Moving on to step 4:
When dividing 1173 by 540, we get 2 with a remainder of 93.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 1080 away from 1173, we end up with 93.
Grab the next digit (2) from the dividend, add it to 93, then carry on: 932 / 540

Moving on to step 5:
The number 540 fits into 932 1 times, leaving a remainder of 392.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
The remainder is 392 after subtracting 540 from 932.
Append the next digit (1) from the dividend to 392 and continue with: 3921 / 540

On to step 6:
3921 divided by 540 is 7 with a remainder of 141.
Put 7 as the next digit of the answer. 
Result so far: 217.0
Deduct 3780 from 3921 and we're left with 141.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1410, and continue the process.

Advancing to step 7:
540 goes into 1410 2 times with a remainder of 330.
The next digit of our result is 2. 
Result so far: 217.2
Deduct 1080 from 1410 and we're left with 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Let's proceed to step 8:
3300 divided by 540 is 6 with a remainder of 60.
Record the quotient 6 as the next digit in the result. 
Result so far: 217.26
If we take 3240 away from 3300, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 9:
540 goes into 600 1 times with a remainder of 60.
The number 1 becomes the next digit in our result. 
Result so far: 217.261
Subtracting 540 from 600 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 10:
When dividing 600 by 540, we get 1 with a remainder of 60.
Record the quotient 1 as the next digit in the result. 
Result so far: 217.2611
Deduct 540 from 600 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

In conclusion, the division gives 217.2611 with a balance of 0.0006.