Let's divide 405540 by 81
Our goal is to divide 405540 by 81.

On to step 1:
The number 81 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 81

Moving on to step 2:
When dividing 40 by 81, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Take the next digit (5) from the dividend and append it to 40, then repeat: 405 / 81

On to step 3:
81 goes into 405 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Deduct 405 from 405 and we're left with 0.
Bring next digit (5) of the dividend behind the 0 and repeat the process: 5 / 81

On to step 4:
If we divide 5 by 81, we get 0 and a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 50.0
Subtract 0 from 5 to get 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 81

Step 5:
81 can be fit into 54 0 times, resulting in a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 500.0
The remainder is 54 after subtracting 0 from 54.
Bring next digit (0) of the dividend behind the 54 and repeat the process: 540 / 81

Step 6:
When dividing 540 by 81, we get 6 with a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 5006.0
If we take 486 away from 540, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 7:
The number 81 fits into 540 6 times, leaving a remainder of 54.
Put 6 as the next digit of the answer. 
Result so far: 5006.6
The remainder is 54 after subtracting 486 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 8:
540 divided by 81 is 6 with a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 5006.66
If we subtract 486 from 540, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

In conclusion, the division gives 5006.66 with a balance of 0.054.