42655274 ÷ 540 
We want to figure out the number of times 42655274 can be divided by 540.

Moving on to step 1:
4 divided by 540 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (2) from the dividend to 4 and continue with: 42 / 540

Advancing to step 2:
The number 540 fits into 42 0 times, leaving a remainder of 42.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 42, we end up with 42.
Bring next digit (6) of the dividend behind the 42 and repeat the process: 426 / 540

Moving on to step 3:
If we divide 426 by 540, we get 0 and a remainder of 426.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 426 and we're left with 426.
Append the next digit (5) from the dividend to 426 and continue with: 4265 / 540

On to step 4:
When dividing 4265 by 540, we get 7 with a remainder of 485.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Deduct 3780 from 4265 and we're left with 485.
Fetch the next digit (5) from the dividend, attach it to 485 and continue: 4855 / 540

On to step 5:
The number 540 fits into 4855 8 times, leaving a remainder of 535.
The next digit of our result is 8. 
Result so far: 78.0
If we subtract 4320 from 4855, we get 535.
Take the next digit (2) from the dividend and append it to 535, then repeat: 5352 / 540

Advancing to step 6:
When dividing 5352 by 540, we get 9 with a remainder of 492.
Write down 9 as next digit of the result. 
Result so far: 789.0
If we take 4860 away from 5352, we end up with 492.
Take the next digit (7) from the dividend and append it to 492, then repeat: 4927 / 540

Advancing to step 7:
540 can be fit into 4927 9 times, resulting in a remainder of 67.
Use 9 as the next digit of our solution. 
Result so far: 7899.0
Deduct 4860 from 4927 and we're left with 67.
Fetch the next digit (4) from the dividend, attach it to 67 and continue: 674 / 540

Step 8:
When dividing 674 by 540, we get 1 with a remainder of 134.
Use 1 as the next digit of our solution. 
Result so far: 78991.0
If we subtract 540 from 674, we get 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

Let's proceed to step 9:
1340 divided by 540 is 2 with a remainder of 260.
Use 2 as the next digit of our solution. 
Result so far: 78991.2
Subtract 1080 from 1340 to get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Moving on to step 10:
2600 divided by 540 is 4 with a remainder of 440.
The next digit of our result is 4. 
Result so far: 78991.24
Subtract 2160 from 2600 to get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Moving on to step 11:
When dividing 4400 by 540, we get 8 with a remainder of 80.
The number 8 becomes the next digit in our result. 
Result so far: 78991.248
If we subtract 4320 from 4400, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 12:
If we divide 800 by 540, we get 1 and a remainder of 260.
Write down 1 as next digit of the result. 
Result so far: 78991.2481
Subtract 540 from 800 to get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

On to step 13:
The number 540 fits into 2600 4 times, leaving a remainder of 440.
The number 4 becomes the next digit in our result. 
Result so far: 78991.24814
Subtract 2160 from 2600 to get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Going ahead to step 14:
540 can be fit into 4400 8 times, resulting in a remainder of 80.
Put 8 as the next digit of the answer. 
Result so far: 78991.248148
Deduct 4320 from 4400 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 15:
When dividing 800 by 540, we get 1 with a remainder of 260.
The next digit of our result is 1. 
Result so far: 78991.2481481
Subtract 540 from 800 to get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Let's proceed to step 16:
The number 540 fits into 2600 4 times, leaving a remainder of 440.
The next digit of our result is 4. 
Result so far: 78991.24814814
Subtracting 2160 from 2600 leaves us with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

The final result is 78991.24814814 with a remainder of 4.4e-07.