79727439 divided by 540 
We want to divide 79727439 by 540.

Advancing to step 1:
540 can be fit into 7 0 times, resulting in a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Grab the next digit (9) from the dividend, add it to 7, then carry on: 79 / 540

On to step 2:
When dividing 79 by 540, we get 0 with a remainder of 79.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 79 after subtracting 0 from 79.
Take the next digit (7) from the dividend and append it to 79, then repeat: 797 / 540

Step 3:
When dividing 797 by 540, we get 1 with a remainder of 257.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 540 from 797 and we're left with 257.
Append the next digit (2) from the dividend to 257 and continue with: 2572 / 540

Going ahead to step 4:
2572 divided by 540 is 4 with a remainder of 412.
The next digit of our result is 4. 
Result so far: 14.0
Subtract 2160 from 2572 to get 412.
Take the next digit (7) from the dividend and append it to 412, then repeat: 4127 / 540

Going ahead to step 5:
If we divide 4127 by 540, we get 7 and a remainder of 347.
The number 7 becomes the next digit in our result. 
Result so far: 147.0
If we take 3780 away from 4127, we end up with 347.
Take the next digit (4) from the dividend and append it to 347, then repeat: 3474 / 540

Let's proceed to step 6:
When dividing 3474 by 540, we get 6 with a remainder of 234.
The next digit of our result is 6. 
Result so far: 1476.0
Subtracting 3240 from 3474 leaves us with 234.
Grab the next digit (3) from the dividend, add it to 234, then carry on: 2343 / 540

Step 7:
When dividing 2343 by 540, we get 4 with a remainder of 183.
The next digit of our result is 4. 
Result so far: 14764.0
Deduct 2160 from 2343 and we're left with 183.
Append the next digit (9) from the dividend to 183 and continue with: 1839 / 540

On to step 8:
1839 divided by 540 is 3 with a remainder of 219.
Use 3 as the next digit of our solution. 
Result so far: 147643.0
Subtract 1620 from 1839 to get 219.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2190, and continue the process.

Let's proceed to step 9:
540 goes into 2190 4 times with a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 147643.4
If we take 2160 away from 2190, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 10:
540 goes into 300 0 times with a remainder of 300.
The number 0 becomes the next digit in our result. 
Result so far: 147643.4
Subtracting 0 from 300 leaves us with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Advancing to step 11:
3000 divided by 540 is 5 with a remainder of 300.
The next digit of our result is 5. 
Result so far: 147643.405
If we take 2700 away from 3000, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Moving on to step 12:
If we divide 3000 by 540, we get 5 and a remainder of 300.
The next digit of our result is 5. 
Result so far: 147643.4055
Subtract 2700 from 3000 to get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

In conclusion, the division gives 147643.4055 with a balance of 0.003.