We look at the division of 83532912 by 540 
Let's see how many times 540 fits into 83532912.

Going ahead to step 1:
540 goes into 8 0 times with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (3) from the dividend, add it to 8, then carry on: 83 / 540

Step 2:
540 can be fit into 83 0 times, resulting in a remainder of 83.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 83, we end up with 83.
Bring next digit (5) of the dividend behind the 83 and repeat the process: 835 / 540

Step 3:
835 divided by 540 is 1 with a remainder of 295.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 540 from 835 and we're left with 295.
Take the next digit (3) from the dividend and append it to 295, then repeat: 2953 / 540

Going ahead to step 4:
The number 540 fits into 2953 5 times, leaving a remainder of 253.
Put 5 as the next digit of the answer. 
Result so far: 15.0
If we take 2700 away from 2953, we end up with 253.
Fetch the next digit (2) from the dividend, attach it to 253 and continue: 2532 / 540

Step 5:
540 can be fit into 2532 4 times, resulting in a remainder of 372.
Use 4 as the next digit of our solution. 
Result so far: 154.0
Deduct 2160 from 2532 and we're left with 372.
Include the next digit (9) from the dividend after 372, then repeat: 3729 / 540

On to step 6:
3729 divided by 540 is 6 with a remainder of 489.
Put 6 as the next digit of the answer. 
Result so far: 1546.0
If we subtract 3240 from 3729, we get 489.
Take the next digit (1) from the dividend and append it to 489, then repeat: 4891 / 540

On to step 7:
When dividing 4891 by 540, we get 9 with a remainder of 31.
Use 9 as the next digit of our solution. 
Result so far: 15469.0
If we subtract 4860 from 4891, we get 31.
Bring next digit (2) of the dividend behind the 31 and repeat the process: 312 / 540

Advancing to step 8:
If we divide 312 by 540, we get 0 and a remainder of 312.
The next digit of our result is 0. 
Result so far: 154690.0
Subtract 0 from 312 to get 312.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3120, and continue the process.

Let's proceed to step 9:
The number 540 fits into 3120 5 times, leaving a remainder of 420.
Use 5 as the next digit of our solution. 
Result so far: 154690.5
The remainder is 420 after subtracting 2700 from 3120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Moving on to step 10:
The number 540 fits into 4200 7 times, leaving a remainder of 420.
Record the quotient 7 as the next digit in the result. 
Result so far: 154690.57
Subtract 3780 from 4200 to get 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Step 11:
If we divide 4200 by 540, we get 7 and a remainder of 420.
Record the quotient 7 as the next digit in the result. 
Result so far: 154690.577
Deduct 3780 from 4200 and we're left with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

In conclusion, the division gives 154690.577 with a balance of 0.042.