85908159 ÷ 540 
We want to figure out the number of times 85908159 can be divided by 540.

On to step 1:
If we divide 8 by 540, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 540

On to step 2:
85 divided by 540 is 0 with a remainder of 85.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 85, we get 85.
Append the next digit (9) from the dividend to 85 and continue with: 859 / 540

Moving on to step 3:
The number 540 fits into 859 1 times, leaving a remainder of 319.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 540 away from 859, we end up with 319.
Fetch the next digit (0) from the dividend, attach it to 319 and continue: 3190 / 540

Step 4:
If we divide 3190 by 540, we get 5 and a remainder of 490.
The next digit of our result is 5. 
Result so far: 15.0
If we subtract 2700 from 3190, we get 490.
Append the next digit (8) from the dividend to 490 and continue with: 4908 / 540

Advancing to step 5:
4908 divided by 540 is 9 with a remainder of 48.
Put 9 as the next digit of the answer. 
Result so far: 159.0
If we subtract 4860 from 4908, we get 48.
Take the next digit (1) from the dividend and append it to 48, then repeat: 481 / 540

Let's proceed to step 6:
The number 540 fits into 481 0 times, leaving a remainder of 481.
Put 0 as the next digit of the answer. 
Result so far: 1590.0
The remainder is 481 after subtracting 0 from 481.
Fetch the next digit (5) from the dividend, attach it to 481 and continue: 4815 / 540

Advancing to step 7:
540 goes into 4815 8 times with a remainder of 495.
Use 8 as the next digit of our solution. 
Result so far: 15908.0
Deduct 4320 from 4815 and we're left with 495.
Bring next digit (9) of the dividend behind the 495 and repeat the process: 4959 / 540

Step 8:
4959 divided by 540 is 9 with a remainder of 99.
The next digit of our result is 9. 
Result so far: 159089.0
If we subtract 4860 from 4959, we get 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 990, and continue the process.

Step 9:
540 goes into 990 1 times with a remainder of 450.
Use 1 as the next digit of our solution. 
Result so far: 159089.1
Deduct 540 from 990 and we're left with 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4500, and continue the process.

Advancing to step 10:
540 can be fit into 4500 8 times, resulting in a remainder of 180.
Write down 8 as next digit of the result. 
Result so far: 159089.18
If we subtract 4320 from 4500, we get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Let's proceed to step 11:
The number 540 fits into 1800 3 times, leaving a remainder of 180.
Write down 3 as next digit of the result. 
Result so far: 159089.183
If we subtract 1620 from 1800, we get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Let's proceed to step 12:
1800 divided by 540 is 3 with a remainder of 180.
Write down 3 as next digit of the result. 
Result so far: 159089.1833
Subtract 1620 from 1800 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

The quotient of the division is 159089.1833, and the remainder is 0.0018.